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Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the … 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, … operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Clyde-Savannah Central School District – Financial Condition (2015M-338)
… in Seneca County. The District, which operates two schools with approximately 840 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including unrecovered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsCity of Glens Falls – Financial Condition (2013M-150)
… year are approximately $16.7 million. The City’s budgeted water and sewer fund appropriations for the 2013 fiscal year … funds in the general fund and declining balances in the water and sewer make the City at risk of becoming susceptible … throughout the year and budget amendments are made to address the changing needs of each fund. Officials are …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150DiNapoli Releases Rockland County Budget Review
… 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewCentral Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle fuel … for reasonableness. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Island Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. … Develop multiyear financial and capital plans to ensure that financial resources are available to replace …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53County of Oneida – County Clerk (2025M-110)
… in an accurate and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to … the close of each month. During the period January 1, 2024, through March 31, 2025, the Clerk collected fees … New York State General Municipal Law. Our methodology and standards are included in Appendix C. The County Board of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Central Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within its borders …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Syracuse City School District – Information Technology (2025M-129)
… Did Syracuse City School District District officials adequately manage nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Opinion 2000-1
… provision, a village may not pay legal expenses incurred by village police officers in connection with criminal … to your request for our opinion concerning the payment by a village of certain legal fees incurred by village police officers. You state that three members of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Ellicottville Central School District - Information Technology (2019M-14)
… whether the District ensured information technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Foreign Fire Insurance Report Filing
… to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, … asked questions pertaining to Foreign Fire Tax Program . For additional information about the foreign fire tax …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingState Agencies Bulletin No. 1923
… of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increase