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Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 … Washington County Sheriffs Department Civil Office Internal Controls …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashGlens Falls Common School District – Financial Condition (2015M-66)
… July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for … Questions Payroll related questions should be directed to your OSC payroll auditor. … To notify the Division of State Police of the procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mSaratoga County Water Authority – Water Charges (2016M-357)
… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357SUNY Bulletin No. SU-239
… processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions. Affected Employees Employees whose balance of SUNY UUP Bargaining Unit 08 DRP reductions is less than zero (0) in one or more record … the United University Professions (UUP) Bargaining Unit 08 Deficit Reduction Plan (DRP), created pursuant to Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupOpinion 2005-2
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … herself from discussions, and abstain from voting, on the appointment of his or her spouse to the office of treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Morris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates … total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … $686.9 million for the City. The 2022-23 budget is $128.4 million more than the City’s budget for 2021-22, an … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Rochester City School District – Budget Review (B20-2-5)
… State’s 2020-21 budget bill. Key Findings We commend the Superintendent [3] and Board for the actions they have taken … are underbudgeted by approximately $1.5 million and salary and substitute costs will have to be closely … [3] Superintendent Dade, who was responsible for preparing the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 1489
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens … that wages earned over their tax treaty limit are subject to Federal, State and local (if applicable) taxes. Note: … York City or the City of Yonkers, local taxes are required to be withheld. Please follow these instructions to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsFranklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Franklin Square Water District – Life Insurance Policies (2013M-127)
… million, generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled … currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Opinion 88-72
… The residents have now approached the town with a proposal for the establishment of a town sewer district that would … in a nearby city. You ask whether it is permissible for the town to establish a sewer district within an existing … Article 5-A of the County Law do not specifically provide for the establishment of town districts within county …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Cincinnatus Fire District – Board Oversight (2025M-77)
… the Audit Area A fire district board is responsible for providing proper oversight of a fire district’s financial … oversight training. The District’s budgeted appropriations for 2025 totaled $219,166 and the District’s reserve fund … not: Ensure that District assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77