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Barker Central School District – Purchasing (2016M-208)
… one school with approximately 800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Town of Stephentown – Records and Reports (2012M-209)
… to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of … of four council members and the Town Supervisor, and is responsible for managing Town operations and overseeing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … 2014. Background The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove … County and the Town of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a manner that benefits Town taxpayers, such as reducing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Sidney – Supervisor’s Disbursements (2015M-214)
… those disbursements approved by the Board are made. The payroll vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of payroll. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… of 231 as of the 2010 Census. The Town is governed by an elected five-member Town Board. Budgeted appropriations … claims that have been audited and approved for payment by the Board, except where allowed by law. Implement control procedures to adequately oversee …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as … the current fiscal year with a deficit fund balance of up to $21,000; Town officials did not consider this when …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Davenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Member Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that agreement was in place and elected the special plan are not required to …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Response to Human Trafficking
… 2024. About the Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the … a framework for serving survivors of human trafficking in New York, and OTDA’s Bureau of Refugee Services is … the Response to Human Trafficking Program (Program) in the State. OTDA and the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the … claiming unemployment insurance (UI) benefits. As shown in the top line of the graph below, the figure remains … before the pandemic hit New York, for weeks ending in late February and early March 2020, statewide UI claims …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Oversight of the Practice of Funeral Directing
… effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New … practice of funeral directing, undertaking, and embalming in New York State. The Law defines funeral directing as the … funeral services, transportation, and burial or cremation. In New York State, only a licensed and registered funeral …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determination