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Village of Weedsport – Financial Management (2025M-76)
… As a result, the Board cannot ensure it is raising only the necessary real property taxes and is financing …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Extra-Classroom Activity (2015-MR-5)
ExtraClassroom Activity 2015MR5
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… water system and obtained funding for the project from the Environmental Facilities Corporation without first … to set aside any of these resources to fund project costs or the debt service payments that are expected to begin in … reserves to set aside an appropriate portion of revenue from rate increases to pay for future debt service costs. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemSecurity Self-Assessment: Questions – Information Technology Governance
… Information Technology Governance: Security Self-Assessment Questions A fillable form is … at vendor-supported versions and are patches and updates applied and installed in a timely manner? Yes No N/A … closets (if any) restricted? Yes No N/A View the server, computer, network device and wiring closet …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … fundraising activities. Company officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesMontezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No 1 Board Oversight 2018M54
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Dayton - Fund Balance Management (2019M-221)
… manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Southside Academy Charter School – Board Oversight (2013M-318)
… 1, 2011 to June 30, 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed … Southside Academy Charter School Board Oversight 2013M318 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Village of Catskill – Financial Condition (2014M-134)
Village of Catskill Financial Condition 2014M134
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” … SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal … in SFY 2021-22, growing to $4.8 billion by SFY 2024-25. Increases to the corporate franchise rates expire after …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetGates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-f2015 Annual Cash Basis Report on State Funds
… General Obligation Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - Lease/Purchase and Other … - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsNorth Creek Fire District – Board Oversight (2025M-86)
… oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal stability … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Comptroller DiNapoli Releases Municipal Audits
… and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the … that officials paid a professional service provider and an insurance broker a total of $90,912 without soliciting …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0