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Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Thousand Islands Central School District – Financial Management (2022M-201)

… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Town of Keene – Records and Reports (2024M-27)

… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Port Jervis City School District – Financial Condition (2022M-152)

… – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and Board of … (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… However, Business Units should ensure no payment of state funds are issued to those individuals or organizations … Business Units who make payments using sole custody funds or through the use of a Single payment vendor ID within …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Village of Lake George – Records and Reports (2024M-82)

… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Sloan – Clerk-Treasurer (2024M-109)

… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … such as accessible restroom stalls with an overall width of at least 60 inches and a door opening at least 32 inches …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Fairview Fire District – Financial Operations (2024M-138)

… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Opinion 2006-11

… in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … (General Municipal Law §800[3][b], [c]). A "contract" for this purpose means any claim, account or demand against … adopt codes of ethics setting forth standards of conduct for the guidance of its officers and employees. The code of …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11