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Selkirk Fire District – Procurement of Professional Services (2021M-55)
… as required by policy. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Greenwich – Purchasing (2020M-135)
… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Waterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… appropriate rates. Provide adequate management oversight. BPU officials agreed with our recommendations and indicated … Appendix B includes our comment on an issue raised in the BPU’s response. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Medina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
Determine whether Town officials procured goods and services in accordance with Board policy and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly … The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… by the Office of the State Comptroller Issued November 26, 2025 The Office of the State Comptroller (“OSC”) is … the following links: Request for Proposals (Amended 4/20/2026), in PDF Attachments for Proposal , (Amended …
https://www.osc.ny.gov/procurement/rfp0003Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time … corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer ambulance corps … service requirements. In such cases, an individual will be able to maintain simultaneous membership in both a …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 percent …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … not retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… This benefit would equal the initial value of your pension under the provisions of the Non-Contributory … be paid. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits