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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andLyndon Fire District – Disbursements (2022M-132)
… for appropriate District purposes. Key Findings Aside from minor exceptions, disbursements were authorized, supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were … purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115FSMS - Schools Not Filed 2022
Fiscal Stress Monitoring System, Schools Not Filed 2022 pdf
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2022-schools-not-filed.pdfEthics Oversight (2020-MS-1)
… Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… Issued by the Office of the State Comptroller Issued November 26, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp0003DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… Brooklyn’s economy is showing signs of recovery that outpace the rest of New … “As the economy has gradually improved, however, Brooklyn is showing a return to its pre-pandemic job growth. To help … child poverty and food insecurity.” “New York City is coming back, and we’re going to bring all five boroughs …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryMedina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152RFP#0008 – Audit of OSC Internal Controls
… information as it becomes available, is available for download through the following links: Request for Proposals , …
https://www.osc.ny.gov/procurement/rfp0008City of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanOffice of Operations: 2025 Virtual Fall Conference
… these responsibilities effectively. Presenters: Christine Wemette (Bureau of Financial Reporting and Oil … Presenters: Mike Breen, Jon Golden, Stephen N. Raptoulis, Christine Wemette and Daevia Williams (Bureau of Financial …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … policy requirements to solicit and document competition when making purchases. Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Audit Objective Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Sodus Center Fire District – Board Oversight (2017M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22