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Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… The purpose of our audit was to evaluate the Authority’s control program for trucked-in waste for the period July 1, … is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Genesee County – Purchasing (2015M-241)
… 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 residents, … always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for … the transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveStatistical and Information
… Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of … concerning overall real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationWyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected … 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… The purpose of our audit was to examine the Department’s processes and procedures over inmate and commissary … 10, 2017. Background Orleans County is located in western New York State and has a population of approximately 43,000. The …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Cortland County – Public Water Supplies (2016M-318)
… Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the period … Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … year of service credit in 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … totaled approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee … March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfNYC Health + Hospitals: Nurse Staffing Trends Update
H+H experienced Registered Nurse (RN) hiring growth in Fiscal Year (FY) 2024, faster than initially planned, and reduced RN temporary staff by 880 systemwide.
https://www.osc.ny.gov/files/reports/pdf/report18-2025.pdfTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal … June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … and did not effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyGreenville Fire District - Fixed Assets (2019M-223)
… or procedures to safeguard fixed assets. The District’s inventory list did not contain identifiable information for … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Opinion 89-33
… discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and … BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), … having direct supervision, unless the board determines to require such prior audit. You ask whether budgeted …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Travel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for … for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesCrown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76