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Hendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/pdf/hendrick-hudson-2019-24.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfEPA Vehicle Standards Letter
Letter opposing the EPA's proposal to undo federal emissions standards for cars and light trucks.
https://www.osc.ny.gov/files/press/pdf/epa-vehicle-standards-letter.pdfRetirement Legislation - 2018
This publication covers retirement and related legislation enacted or vetoed during the 2018 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-18.pdfRetirement Legislation - 2025
This publication covers retirement and related legislation enacted or vetoed during the 2025 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-25.pdfRetirement Legislation - 2017
This publication covers retirement and related legislation enacted or vetoed during the 2017 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-17.pdfRetirement Legislation - 2016
This publication covers retirement and related legislation enacted or vetoed during the 2016 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-16.pdfRetirement Legislation - 2015
This publication covers retirement and related legislation enacted or vetoed during the 2015 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-15.pdfRetirement Legislation - 2014
This publication covers retirement and related legislation enacted or vetoed during the 2014 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-14.pdfRetirement Legislation - 2013
This publication covers retirement and related legislation enacted or vetoed during the 2013 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-13.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you … be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit This provides an …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … to the claim. Library staff did not seek competition when selecting four of five professional service providers …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… that all disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect assessment values or tax …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Watervliet City School District – Payroll and Claims Processing (2013M-4)
… employees generally earn a fixed number of days of leave time each year for vacation, illness or personal use, … $13,773 at retirement because he was not paid for 56.25 sick days earned. Twenty-six claims totaling $83,562 contained no documentation to indicate they were audited by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Newark Central School District - School District Website (S9-19-38)
… documents with fund balance information, and appended administrator salary disclosure and all required property tax report card information; all external and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw … receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269