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Hammond 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-151Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Opinion 91-47
… SCPA, §2402(10)(iv). October 30, 1991 Michael Colodner New York State Unified Court System … Concerning the appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-91-47NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… with my fiduciary duty to maximize investment returns for the benefit of our members and retirees, these actions … and coal and modify its proxy voting guidelines to push for public companies to increase disclosure of their climate …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investOpinion 91-18
… town board is required to fix a reasonable compensation for the services of the confidential secretary or bookkeeper … adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A code of …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Accounts Payable Advisory No. 49
… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentAfton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153