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Albion Central School District – Financial Management (2021M-200)
… that benefits District taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Village of Catskill – Accounting Records and Reports (2024M-66)
… New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or l Report the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… January 1, 2012 through October 31, 2013. Background The Camillus Volunteer Fire Department is incorporated under the … Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072State Agencies Bulletin No. 1669
… exemption on the Form W-4 Employee’s Withholding Allowance Certificate, OSC has created the following warning message …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… and District officials effectively managed the District’s financial condition. Key Findings District officials reduced … and District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
… has: Experienced planned operating deficits totaling $81.1 million over the last five years. Financial condition … from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 percent of the budget), an increase of …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… The defendants corrupted the Orange County IDA through a web of conflicts of interest, false statements and pay-offs,” …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaState Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Opinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board … member was elected to office, the exception in General Municipal Law § 802 (1) (h) applies and the interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2