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Unclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - September 2025 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapTown of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… including computers, musical instruments and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset … on the inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial operations for the period January 1, 2015 … The Board did not have adequate procedures for auditing claims. Town officials made purchases without complying with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350State Authority Codes
… . State Authority Name Code Agriculture and NYS Horse Breeding Development Fund 55400 Battery Park City Authority … State Theatre Institute 01362 New York State Thoroughbred Breeding Development Fund 55320 New York State Thruway …
https://www.osc.ny.gov/public-authorities/state-authority-codesTown of Eden - Real Property Tax Exemptions (2018M-231)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… complete report - pdf] Audit Objective Determine whether Department officials established adequate controls over cash … regarding the bills that membership approved for payment. Department officials generally agreed with our … Determine whether Department officials established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andYour Membership Tier – State Police Plan
… You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, 2009, through …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District District officials ensured that real property taxes and retiree health insurance contributions were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andVillage of North Haven – Collections (2024M-99)
… could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 million and identified 486 …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Overview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Resources for Local Officials
… Guides New Official Quick Start Guide [pdf] Planning Resources Population Data, Resources and Publications File Data with the Office of the … Resources for Local Officials …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsLocal Government Data
… annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State Comptroller. … Local Government Data …
https://www.osc.ny.gov/local-government/dataHauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The District may incur $46,271 in additional payroll costs if … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Fort Plain – Leave Benefits (2020M-101)
… (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish … and procedures. Officials did not accurately maintain employee leave records. Leave used and compensatory time …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when authorizing …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave … benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave … Central School District District officials accurately paid salaries wages and leave benefits and properly accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHighland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Fire District Information: Fire District Training Providers
… have obtained certification of an approved training course related to the required training for Fire District … District Commissioner must complete an approved training course within two hundred seventy days of taking office. … Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 Association of Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers