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City of Lockport – Independent Audit Services (2014M-238)
… condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mWilliam Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … allowed budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … is appointed by the County and includes four members that are County Legislators. Key Findings Because the TCIDA does … for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardWoodbourne Fire District – Board Oversight (2023M-98)
… corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… today with the passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three … this area for a better future. I send my condolences to Joe’s family and his many friends from across the state of … today with the passing of Former Senate Majority Leader Joe Bruno …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSUNY Bulletin No. SU-325
… or the Time Entry Interface (NPAY502) using Earnings Code GRC (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: GRC (or XRC, YRC, ZRC) - Recruitment Payment GRT (or XRT, … stub or direct deposit advice. Recruitment Payment GRC GSEU Recruitment Payment XRC GSEU Recruitment Payment IC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if … adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Key Finding Except for minor weaknesses, controls are adequate to ensure that moneys are safeguarded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Death Benefits
… contact us as soon as possible. Survivors can report the death of a member using our online death report form or … the death certificate, we’ll mail information about death benefits, and any needed forms, to your beneficiaries. For … Your Affairs in Order and A Guide for Survivors . If you are retired, please see the Death Benefits — Retirees page . …
https://www.osc.ny.gov/retirement/members/death-benefitsCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-family