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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Brasher Falls Central School District – Financial Condition (2019M-158)
… or needed reserves, pay off debt and/or reduce property taxes. Develop a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets … for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) … percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Cherry Valley Fire District - Board Oversight (2019M-141)
… and towns outside the District. Ensure AUDs are filed with our office within 60 days after the close of the fiscal … Treasurer’s records. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Warren County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of … Strengthen oversight of the enforcement and reporting of occupancy tax and related exemptions. Maintain …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the … Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Highlands – Receiver of Taxes and Assessments … State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Islip Fire District – Capital Assets (Suffolk County) District officials did not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. District …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-363
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty … dated February 26, 2009. There will be no direct deposit for this payment. Eligibility Criteria All Staff Nurses … January 6, 2009 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-396
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty … dated February 11, 2010. There will be no direct deposit for this payment. Eligibility Criteria All Staff Nurses … December 8, 2009 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differentialDiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New … (2007) International Standards for the Professional Practice of Internal Auditing Budget Bulletins Governmental Internal …
https://www.osc.ny.gov/state-agencies/guidance/internal-control