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Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims … Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Enforcement of Mitchell-Lama Surcharge Provisions
… at Mitchell-Lama housing developments supervised by the New York City Department of Housing Preservation and … housing stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… in each fund to meet the Town’s needs. Adopt budgets with realistic estimates of revenues, expenditures and the … collections are remitted to the Supervisor in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ … The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Accounts Payable Advisory No. 20
… Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial … XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the … Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report released in March 2010. Background The …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fState Comptroller DiNapoli Releases Municipal & School Audits
… town officials could not determine or manage the town’s true financial condition. This also impaired the board’s …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mAlbany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Comptroller DiNapoli Releases Municipal Audits
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … 60 claims totaling $163,940 approved by the board. Except for minor issues auditors discussed with district officials, … the claims were mathematically correct, supported and for valid district purposes. There were no recommendations as …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as payments for capital … reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of … to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York and has a population … Key Findings The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s … under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls … 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model … may involve additional resources, which may not be cost benefit justified. Consequently, while we encourage all … technical assistance please contact the regional office servicing your government. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34