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City of Geneva – Financial Management (2015M-105)

… 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of … City of Geneva Financial Management 2015M105 …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Rye City School District – Payroll and Leave Accruals (2016M-169)

… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Village of Fayetteville – Information Technology Policies (2017M-47)

… for individual access rights, disaster recovery and password security management. Eight former Village Fire … to address user access rights, disaster recovery and password security management. Ensure that users who have left …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Contract #C001221 – Multipliers Leadership Training Services

… by the Office of the State Comptroller Issued March 25, 2026 The Office of the State Comptroller (“OSC”) is seeking … A Response Form , in MS Word Attachment C Multipliers 2-Day Workshop Agenda , in PDF Attachment D Multipliers 2 Courses Half-Day Seminar Agenda , in PDF Attachment E Impact Players …

https://www.osc.ny.gov/procurement/contract-c001221

Industrial Development Agency Information

… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Bolton Central School District - Fund Balance Management (2018M-249)

… complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. … reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations … Determine whether District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

Determine whether reserve funds and the debt service fund balance were reasonable

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Glens Falls City School District - Financial Management (2019M-12)

… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Richfield Springs Central School District - Fixed Assets (2019M-140)

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Town of Saranac - Cash Management (2019M-32)

… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Allegany-Limestone Central School District - Financial Management (2018M-129)

… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129