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Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by four Board members and the Town Supervisor. Budgeted appropriations for 2015 are …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99West Albany Fire District – Credit Card Purchases (2017M-15)
… purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … totaled approximately $616,600. Key Findings Twenty-two purchases (58 percent) totaling $22,224 were not approved in … approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … for and allocating certain revenues and expenditures in the town-wide (TW) and town-outside-village (TOV) general … equity by budgeting and recording revenue and expenditures in the appropriate funds. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 … has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… to ensure animal shelters across New York are providing safe conditions and proper care for seized dogs, but officials could do more to make certain … making sure local animal shelters are providing dogs with safe conditions and the care they deserve," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areComptroller DiNapoli Releases School Audits
… District , Northern Adirondack Central School District and the Schenevus Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Comptroller DiNapoli Releases School Audits
… District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … found 18 claims totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments … totaling $3,190 were approved even though they were not valid district expenditures. Copiague Fire District – Credit …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Member & Retiree E-News Archive — 2025
… news and information, subscribe to E-News . December 2025 Retirees Update Your Contact Information and Delivery … New Locations for In-Person Consultations November 2025 International Fraud Awareness Week Signs of a Scam Fighting Pension Fraud Retirees Make …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Operational Advisory No. 14
… Changes Due to Implementation of P2P Guidance: With the implementation of the Procure to Pay (P2P) Initiative, measures have been taken … ensure that only vouchers that have reached payment date get billed for Federal draw reimbursement purposes. These …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pCreditable Service – State University Police Plan
… Creditable service under this special plan includes all service performed as a SUNY … peace officer service rendered before July 22, 1998 will count towards the 25 years. Service performed in titles other than those mentioned will count toward your vested, disability and death benefits but …
https://www.osc.ny.gov/retirement/publications/1823/creditable-serviceXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of … including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) is provided as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overview