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Village of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the … cash disbursements were properly supported audited and for valid purposes …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Planning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] … Book New York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax Limit, debt and … Capital Planning Tool [.xls] Capital Asset, Inventory and Property Records Sample Inventory and Property Record Forms …
https://www.osc.ny.gov/local-government/resources/planning-resourcesMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Sexual Offender and Management Treatment Act Program
… Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Agencies Bulletin No. 296
… Affected Agencies Data Capture Agencies Specifics The attached file layouts for … may be directed to the Payroll Deductions mailbox. Payroll Data Transaction Files - Input/Output (By Record Code) … 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - Fields for JOB REQUEST Attachment 1d - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151State Agencies Bulletin No. 838
To explain OSCs automatic processing of the reduction to the 2008 Blind Veterans Annuity payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity