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Village of Medina – Ambulance Service Billings (2014M-326)

… September 10, 2014. Background The Village of Medina is located in Orleans County and has a population of … to enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Town of Marathon – Town Clerk (2022M-143)

… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank … corrective action. … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Huntington Union Free School District – Online Banking (2022M-178)

… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Village of Cohocton – Cash Receipts (2015M-63)

… and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Spencerport Central School District – Financial Condition (2016M-254)

… ensure the tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254

Greene Central School District – Financial Condition (2016M-17)

… how they will be funded and when they will be used. Review all reserve balances and transfer excess fund balance, where …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… reserve fund policy that addresses the funding and use of all reserve funds. … Greenburgh Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… fund as of June 30, 2003. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer … limits and reduce the amount of excess fund balance in a manner that benefits District residents. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored the … records. The Board appropriated more fund balance than was available in each of the last three budgets. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 … Background The Lockport City School District is located in the City of Lockport and portions of the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Eastchester Union Free School District – Financial Management (2016M-59)

… operating expenditures. Key Recommendations Ensure that all estimated appropriations and revenues are in the budget. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund … … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Fabius-Pompey Central School District – Information Technology (2016M-237)

… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

East Rockaway Union Free School District – Purchasing (2015M-253)

… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods … and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Ogdensburg City School District – Payroll (2016M-250)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through … Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

Gowanda Central School District – Financial Management (2016M-368)

… balance and use excess funds to benefit residents. Review all reserves to determine if the amounts reserved are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

State Police Bulletin No. SP-241

… Purpose: The purpose of this bulletin is to notify agencies of new … Police Investigators Association in Bargaining Unit 62 are affected. Background: In December 2024 NYSPIA requested … three new deduction codes for the following insurance types: Deduction Code 563: NYSPIA Pet Insurance Deduction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codes