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Audits of Local Governments: About Our Audits
… analysis to assist management and those charged with governance and oversight in using the information to improve … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsSchool District Physical Education Compliance (2018-MS-3)
… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
Town of Frankfort Board Oversight 2018M58
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop reasonable …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259State Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent of the … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… funding source. Like the MTA, the public is also waiting for more information about what steps the authority’s funding …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programTown of Covington – Tax Collection Remittance (P1-24-24)
… and as required by Town Law. The Tax Collector made one payment totaling approximately $800,000 to the County … and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Police Bulletin No. SP-243
… is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of … is to notify agencies of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… taking additional steps to increase physical accessibility for the 86 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… taking additional steps to increase physical accessibility for the 83 components identified in this report. Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34State Agencies Bulletin No. 693
… Refer to Payroll Bulletin No. 691 , dated January 4, 2007, for information on this report. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsOversight of Grants (Follow-Up)
… Statewide Grants Management System, currently scheduled for April 2014, which they believe will address several of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followEaton No. 1 Fire District – Board Oversight (2024M-4)
… – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained. … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4