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Town of Lincklaen – Board Oversight (2017M-37)

… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

State Agencies Bulletin No. 1164

… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file from NYSCOPBA to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-association

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … are reviewed in a timely manner and designate one computer to be used strictly for online banking transactions. Provide Internet security awareness training to involved employees. … MorrisvilleEaton Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Otselic Valley Central School District – Capital Project (2015M-263)

… purpose of our audit was to assess the Board’s involvement in the District’s $17 million capital project for the period … The Otselic Valley Central School District is located in the Chenango and Madison County Towns of Otselic, … Board did not ensure that goods and services were procured in compliance with General Municipal Law. The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Phoenix Central School District – Financial Condition (2017M-96)

… effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. … 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 … the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Putnam Central School District – Budgeting (2015M-243)

… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Victor Central School District – Information Technology (2016M-117)

… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Mandatory Contributions – Enhanced Reporting

… until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have … correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in … a union-negotiated contract that required their employer to offer a non-contributory special plan. Rev. 2/23 … Most …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Jericho Water District – Water Use Charges (2013M-395)

… September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about … authorized by a designated official. Key Recommendations There are no recommendations for this report. … Jericho Water …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Town of Hamden – Financial Condition (2013M-86)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

State Police Bulletin No. SP-151.1

… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the … Police Investigators Foundation. Effective Dates Effective in pay checks dated August 4, 2021. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

2020 Financial Condition Report – 2020 Financial Condition Report

… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic … impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we …

https://www.osc.ny.gov/reports/finance/2020-fcr

Alexander Central School District – Financial Management (2020M-64)

… report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of Corning – Financial Condition (2020M-13)

… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Westfield, Town of – Financial Management (2013M-389)

… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389