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Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July … District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. … total $116,100. Key Finding District officials designed and implemented an effective set of controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284IFB0003 – CareFor Managed Services
… by the Office of the State Comptroller Issued April 15, 2026 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/ifb0003Your Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingJustice Court Fund - Town and Village Court Revenue Report Data Description
… Data Source Certified monthly reports submitted by town and village justices Justice Court Fund system processing of … Violations of numerous: State Statutes; State Codes, Rules and Regulations; Local Laws; and limited Federal Regulations (seldom) Disposition of cases …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State … is seeking Financial Organization (Trustee) Services for Length of Service Award Programs as detailed in the … other information as it becomes available, is available for download through the following links: Request for …
https://www.osc.ny.gov/procurement/rfp0010Town of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Portville Central School District - Cafeteria Collections (2018M-244)
… Findings The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling $7,200 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244General Brown Central School District - Building Renovation Project (2019M-21)
… and District officials properly establish, monitor and account for the building renovation project? Noteworthy … District officials established the necessary records to account for and monitor the building renovation project. … and District officials properly establish monitor and account for the building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Greenport Union Free School District - Bank Reconciliations (2019M-161)
… balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising … officials established adequate controls over cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andLetchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Crown Point Central School District - Claims Auditing (2018M-76)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with … were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. … submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeWestchester Community College – Fixed Assets (2017M-78)
… was to review controls over the College’s fixed assets for the period September 1, 2015 through March 8, 2017. … County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member … and part-time students. Departmental and capital budgets for 2016-17 were $122.5 million and $3.8 million, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… The purpose of our audit was to determine if controls over financial activity were adequate for the period January 1, … 2013 through August 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire … and emergency services within the Town of Candor. The Company is governed by a five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity