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Little Falls City School District – Leave Accruals (2016M-64)

… The Little Falls City School District is located in the City of Little Falls and portions of the Towns of … Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools … District employees received and used leave accruals in accordance with individual employee contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64

Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals

Hudson City School District – Audit Follow-Up (2010M-142-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f

Waterville Central School District – Criminal History Background Checks (2016M-23)

… determine if District officials performed proper criminal history background checks for the period July 1, 2014 through … Key Finding District officials properly performed criminal history background checks, which helped ensure the safety of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checks

Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)

… B includes our comment on an issue that was raised in the Village’s response letter. … audit statewide village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… Supervisor and four Board members. Budgeted appropriations for 2018 totaled approximately $11.8 million. Results of …

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Local Government Data

… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York … System Justice Court Fund Data Local Government Entities by County and Economic Region Local Sales Tax Data, Reports …

https://www.osc.ny.gov/local-government/data

Rensselaer 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-sale

West Seneca Fire District #1 – Purchasing (2017M-272)

… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

2017 Financial Condition Report – 2017 Financial Condition Report

… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … economic, and demographic information in an easy-to-understand format. Read More Table of Contents … Provides …

https://www.osc.ny.gov/reports/finance/2017-fcr

Sempronius 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-231

Johnsonville 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-190

Indian Lake Central School District – Claims Auditing (2016M-15)

… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Village of Victory – Audit Follow Up (2010M-35-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in …

https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f

Village of Harriman – Audit Follow Up (2011M-182-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …

https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… or employees regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized … for periods exceeding one year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of payments should not be included on the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit