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Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Rensselaer County – County Bridge Maintenance (S9-13-6)
Rensselaer County County Bridge Maintenance S9136
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Lee – Financial Management (2025M-63)
… as well as written multiyear financial and capital plans. By developing these policies and plans, the Board would …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63State Agencies Bulletin No. 1099
… provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year. Affected Employees All employees Effective Date(s) Payroll deductions for the … employee’s General Deduction page appears. Click on View All. Determine whether the employee already has a deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignTown of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … and air conditioning (HVAC) system maintenance for 12 years and payroll services for 9 years without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in … data and historical trends. Appropriate fund balance when needed. Reduce unrestricted fund balance amounts to …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144South Kortright Central School District – Claims Audit (2023M-69)
… auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with … and services. The District did not have contracts with all vendors. The District did not properly standardize … procurement policy. Enter into written agreements with all vendors. Properly document the required process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member … Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Mexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… activity. Demand has increased for certain goods such as food and beverages, and decreased for other goods such as … are grouped into major subsectors (see Figure 1). In 2019, food and beverage stores accounted for more employment than … Town 2,915 2.9 14.8 0 81.4 0.3 18.2 828 4.7 Co-op City/Pelham Bay/Schuylerville 2,838 5.4 44.8 21.7 18.4 …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Poquott – Justice Court Operations (2019M-214)
… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… ] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the … Determine whether PhelpsClifton Springs Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … program - legality, safety, liquidity and yield - when investing available funds. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Evergreen Charter School – Credit Card Purchases (2024M-143)
… complete report – pdf] Audit Objective Determine whether Evergreen Charter School (School) credit card purchases were … Determine whether Evergreen Charter School School credit card purchases were …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143