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Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… the cash receipt and disbursement amounts discussed. As a result, there is an increased risk of theft and waste of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
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)
… report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education … and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate …
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)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
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)
… January 1, 2014 through July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, … The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and … Copenhagen Fire Department Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls … Account for all software licenses by purchase orders, license agreements or other supporting documentation, which …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red … and Stanford in Dutchess County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135XVI.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-investmentsState Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the bylaws provided limited guidance on financial responsibilities and the board did not establish … Review (Westchester County) The 2020-21 budget relies on nonrecurring revenue of $67.1 million, such as fund … could potentially be over budget by $2.3 million based on the 2019-20 fiscal year overtime costs. The city plans to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial Operations (GFO) , Chapter XV, Section 4 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsNew Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta … operates three schools with approximately 900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Berkshire Union Free School District – Financial Condition (2015M-310)
… four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is … to the Village code. Develop clearly written policies and procedures for how the average consumption should be …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Hagaman – Claims Auditing (2022M-11)
… of Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had department head approval. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166