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Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/kent-district-1-2019-37.pdfHornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hornell-2019-38.pdfNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … seven-member Board of Education, that is responsible for the District’s general administration through setting … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fLyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27College Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
audit, boces, erie 1, part-time temporary employee payroll
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/erie-1-board-of-cooperative-educational-services-2022-167.pdfOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
audit, onondaga, cortland, madison, BOCES, cash management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/onondaga-cortland-madison-board-of-cooperative-educational-services-2023-40.pdfCompliance With Freedom of Information Law Requirements (2020-S-12) 180-Day Response
2020-S-12, 20s12, DOT, FOIL
https://www.osc.ny.gov/files/state-agencies/pdf/sga-2023-20s12-response.pdfFillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3357-fe.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfSigns of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
https://www.osc.ny.gov/files/local-government/publications/pdf/0710snapshot.pdfLocal Sales Tax Collection Growth Slows Significantly in First Half of 2015
Local Sales Tax Collection Growth Slows Significantly in First Half of 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollection0715.pdfDebt SCC Calendar
Bond Issuance Calendar - SCC Schedule of Debt Issuances
https://www.osc.ny.gov/files/debt/pdf/debt-scc-calendar.pdfLake Pleasant Central School District - School District Website (S9-19-36)
… pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to … Determine whether the Lake Pleasant Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Williamson Central School District – Non-Payroll Disbursements (2021M-58)
Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/williamson-2021-58.pdfAvon Central School District – Information Technology (2016M-123)
… Purpose of Audit The purpose of our audit was to assess the District’s IT for the period July 1, 2014 … notification. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … the event of a disaster. This plan should be distributed to all responsible parties, periodically tested and updated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Unified Court System Bulletin No. UCS-101
… about eligibility, employees may contact AFLAC, toll-free, at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insurance