Search
Thurston Fire Company – Board Oversight (2016M-429)
… Key Findings No review of the vouchers, invoices or bank statements was made by members of the finance committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 … Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Erie County Probation Department – Restitution Payments (S9-20-11)
… a maximum of $100 payment each year their probationer’s case was active. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… - pdf ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board … Determine whether the BayportBlue Point Union Free School District District Board appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Oyster Bay - Financial Condition Management (2020M-74)
… policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … other means, such as establishing reserves, to pay for long-term infrastructure needs. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government … The Office of the State Comptroller has developed five new 10minute Tech …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mLewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did … and help mitigate the risks associated with a lack of segregation of duties. The Treasurer did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Rutland – Water and Sewer Charges (2025M-30)
… accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 … to provide guidance on water and sewer billings and account adjustments. No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Fiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesXVI.4.A Cash and Investments – XVI. Financial Reporting
… 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – … the State. Bank deposits may be under the joint custody of the State Comptroller and the Commissioner of Taxation and … risk exists when investments in any one type represent 5 percent or more of total investments and must be disclosed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investments