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Portville Central School District – Financial Condition (2013M-384)
… school with approximately 1,000 students and is governed by an elected nine-member Board of Education. Budgeted … funds were higher than necessary or were not supported by a plan or other documentation validating the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Accounts Payable Advisory No. 12
… Units must enter the full billing account number followed by the two digit month and the two digit year in the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldJefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. Budgeted … In one instance, District officials overpaid a contract by nearly $58,000. The Board did not develop guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. Budgeted … 2014-15, total actual revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… leave requests were not preapproved as required. There was no evidence that the Board periodically assessed four of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Hammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Hammondsport …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Contract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: … 30, 2024, (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and … that are privately owned and subject to the provisions of Labor Law Article 8, without registering with the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … components at the Public Safety Center, such as a portion of service counters at an accessible height. Four components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Member Outreach and Presentations
… 1-2 hour presentation for members who are within 5 years of retirement to learn about: Their NYSLRS pension and how … after submitting their application; and Things to be aware of after they retire, such as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees to ask …
https://www.osc.ny.gov/retirement/members/member-outreach-presentationsDivision of Housing and Community Renewal Bulletin No. DH-54
… 1, 2011; and did not receive a Performance Advance in April 2011; and was rated “Satisfactory” or its equivalent on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-54-october-2011-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 747
… for the Merit Step payment and to provide instructions on how to add eligible or to delete ineligible employees from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedUnified Court System Bulletin No. UCS-320
… the salary reported in the Pay Rate field. If the agency does not report Increment Code 5555 in the Incr. Code field, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… Live Discussion About Industry Challenges on Facebook Today … for shuttered arts organizations such as independent live venues, movie theatres and museums, with additional …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryOpinion 89-32
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-32