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City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Westmoreland Central School District – Financial Condition (2014M-283)
… Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… and restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated … expenses to the proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Town of Hempstead, Nassau County. The District is governed by a Board of Education which comprises seven elected … to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the Treasurer. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Background The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, which comprises five … of the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … agreed-upon regulations to define and allocate water plant costs for municipal customers. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Cohoes Public Library – Governance and Operations (2015M-259)
… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Saranac – Payroll (2014M-289)
… July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Danby – Audit Follow-Up (2022M-8-F)
… the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks … to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished … Background The Department of Civil Service notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsMohawk Valley Faces Challenges But Bright Spots Exist
… losses, but job increases in health care and some manufacturing sectors, and efforts to revitalize downtown … counties. Jobs in the Mohawk Valley's once strong manufacturing sector declined 39 percent from 2000 to 2010. … rose 1.9 percent from 2010 to 2017, due to growth in manufacturing subsectors such as food, electrical equipment …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis Even as ridership fell dramatically, … Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC analysis The MTA was able to reduce both subway … systems, however, most likely due to increased overtime as employee availability dropped. In addition, while New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 805
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesDual Membership in NYSLRS – Divorce and Your Benefits
… NYSLRS administers two distinct retirement systems: New York State and Local Employees’ Retirement System; and New … Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order (DRO) may …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290