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Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254City of Gloversville – City Clerk (2019M-96)
… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the City …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose … of a Mayor and four Trustees. Budgeted appropriations for 2018-19 totaled approximately $4 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Tompkins County Development Corporation – Board Oversight (2021M-7)
… of $88,815 was collected even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Goshen – Financial Condition (2014M-75)
… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. … is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Local Government Data
… local government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… of property and transferred proceeds totaling $420,713 to the County. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleDiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed … in stress last year. "While it is welcome news that so few school districts across the state have been classified as in fiscal stress, school officials should remain vigilant and carefully …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus20252017 Financial Condition Report – 2017 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York State’s short-term financial condition has improved … United States enters its ninth year of economic expansion, New York faces increasing fiscal challenges. The State’s …
https://www.osc.ny.gov/reports/finance/2017-fcrWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272LaFayette Central School District - Fixed Assets (2018M-073)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Challenging a Determination – Article 14 Benefits
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established … in the Albany, New York area. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determination