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Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)

… complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and … by the Board, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … oversight by the Board and taxpayers, and the protection of public funds. The Village has three operating funds: …

https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119

Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)

… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33

Midway Fire District – Claims Auditing (2025M-143)

… Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0

Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)

… | [read complete 2024 report – pdf]   Purpose of Review The purpose of our review was to assess the Caledonia Joint … Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Caledonia Joint …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-f

Quaker Street Fire District – Audit Follow-Up (2021M-96-F)

… the Quaker Street Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street   Fire District – Board Oversight (2021M-96), released in December 2021. The … obtain quotes or bids for two purchases totaling $27,058, as required by their policy.  Approved fuel credit card …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-f

South Butler Fire District – Audit Follow-Up (2020M-155-F)

… of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … in implementing our recommendations in the audit report South Butler   Fire District – Board Oversight of Financial … The purpose of our review was to assess the South Butler Fire Districts District progress as of November …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-f

Oversight of Direct Placement of Children

… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls … in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act (FCA) … services, which are administered by 58 Local Departments of Social Services (Local Districts) throughout the State and …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

… Plan information for ERS Tier 6 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

… information for ERS Tier 5 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Monsey Fire District – Board Oversight (2020M-62)

… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its … Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan