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Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board properly established and managed capital reserve funds ensured records were audited and annual reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School Districts Districts clubs properly accounted for supported deposited and used extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… approximately 36,000 residents. The Village is governed by an elected five-member Board of Trustees. Its general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mWayne Central School District – Property Disposal (2021M-161)
… transportation study conducted by an external advisory group which also made a recommendation designed to help the … written policy and detailed procedures for the sale and disposal of District property to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Boquet …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to contract …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85CUNY Bulletin No. CU-121
… 13, 2001 Effective Date Checks dated December 27, 2001 Specifics Listed are the bargaining units, value of prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-121-prepaid-legal-service-benefitBrushton-Moira Central School District – Financial Condition (2015M-340)
… one school with approximately 800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. Key Finding The School … verification document or the date was several years old; and one instance where the address did not agree with …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Byron – Procurement (2024M-11)
… officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. … officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The Internal …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… returned an estimated 4.15%. “While investors continue to face uncertainty, steady economic growth has continued … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… timely deposits, the Village has an increased risk that funds could be lost or misappropriated without detection. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Contact Information
… you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationeLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources