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Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District … School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The … Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Town of Pendleton – Capital Projects (2024M-72)
… (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, … could not effectively monitor the status of the projects or communicate the projects’ status to taxpayers. … Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Concord Industrial Development Agency – Agency Management (2015M-61)
… to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s … to actively pursue new projects, encourage the creation or expansion of new businesses, identify new sources of revenue …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementTown of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations … through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataCUNY Bulletin No. CU-381
… Purpose To provide CUNY agencies with information for the manual processing of the salary and other increases. … Effective Date Salary and other increases may be processed for all eligible salaried and hourly employees for Pay Period 11C, paychecks dated 8/27/09 Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkTown of Pleasant Valley – Financial Management (2024M-158)
… Key Findings The Board did not develop realistic budgets or properly manage reserves. As a result, the Town had … 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing … significant fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… In addition, the Town Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As … (Supervisor) and County Treasurer (Treasurer) within the required time frames set forth in Town Law Sections 27 and … Deposit and remit all collections within the required time frames; recover refunded funds and remit the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Fillmore Central School District – Reserve Funds (2016M-386)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 million. Key Findings District officials were unable to … an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Unified Court System Bulletin No. UCS-133
… in the Pay Rate field. The increment code must be the April 2008 increment code. For Pay Changes, Position Changes … The agency must report the projected increment code for April 2009. Time Entry To report miscellaneous earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevitySUNY Bulletin No. SU-222
… of the 2015 UUP Salary Increase and provide instructions for payments not processed automatically. Affected Employees … New York and the United University Professions, provides for an increase of 2.00% to basic annual salaries in 2015. … 09/23/2015 Administration 12L The effective date for employees with a Pay Basis Code equal to BIW, HRY or FEE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-205
… Purpose To inform agencies of OSC’s automatic processing of the 2014 UUP Salary Increase and … of 2.00% to basic annual salaries in 2014. Effective Date(s) The 2014 UUP Salary Increase will be paid using the … FEE will be determined by the campus based on the employee’s obligation. Eligibility Criteria Employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedOpinion 2002-4
… the town highway department to dredge a navigable channel located within the town. You indicate that the banks of the … the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2007-3
… benefits and employer contributions to pension or annuity funds”. For purposes of this opinion, we have assumed, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3