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Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 88-27
… fireman who is injured in the performance of his duties shall be paid the full amount of his regular salary or wages … or fire district that employed the injured fireman shall be liable for all medical treatment and hospital care … that payment of the full amount of regular salary or wages shall be discontinued with respect to a permanently disabled …
https://www.osc.ny.gov/legal-opinions/opinion-88-27City of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million for …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… timely daily inmate admission reports and daily inmate master reports. Ensure that DSS officials retain and use the … UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor via telephone. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Cost-Saving Ideas: Managing Workers' Compensation Costs
… you develop policies and procedures to make safety and accident prevention a top priority for your local government. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCity of Troy – Financial Condition (2015M-185)
… in retirement appropriations, an amount which represents 10 percent of the 2015 tax levy. The Council and City … all elements required by the Charter and frequently monitor and update the plans. Maintain individual accounting …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District … The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45State Comptroller DiNapoli Releases Municipal & School Audits
… record membership’s authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements … Town of Plattekill – Information Technology (IT) (Ulster County) The board and supervisor did not adequately manage user accounts or implement key IT controls. For example, unused accounts assigned to some …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Internal Control
… Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State Comptroller … NYS ITS Enterprise Information Security Office (EISO) NYS Division of Homeland Security and Emergency Services (DHSES) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAudits of Local Governments: About Our Audits
… Association completed an external peer review of the Division of Local Government and School Accountability [pdf] … 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsAccounts Payable Advisory No. 48
… Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for … Also, in the event of unclaimed funds, a standard name format increases the likelihood of locating claimants’ …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorLewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Fund's Mission, Values and Investment Philosophy
… our investments to manage risk. We diversify among asset classes, sectors, geographies, time horizons, and other … information and alter the Fund’s portfolios within asset classes where we have a clear thesis on how long-term risk …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyTown of Otto – Town Clerk and Tax Collector (2012M-214)
… had no record of payment or enforcement of unpaid sewer bills totaling approximately $8,500 including her own, which … The Clerk received apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Chemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of … restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a lack …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Corinth Central School District – Financial Condition (2015M-68)
… July 1, 2012 through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga … Corinth Central School District Financial Condition 2015M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Forest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… retired for disability. If you have 25 or more years of Forest Ranger service and are eligible for service … accidental disability, performance of duty disability, forest ranger disability and regular service retirement … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-e