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New Lebanon Central School District – Financial Condition (2015M-222)
… through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, … of those amounts that are not. … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Dalton-Nunda Central School District – Separation Payments (2015M-142)
DaltonNunda Central School District Separation Payments 2015M142
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Copiague Union Free School District – Check Signing (2015M-181)
… 5,000 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 … District’s check signature policy permits any one of the Board President, District Clerk or Treasurer to sign checks, … the Treasurer to sign all checks. The payroll clerk printed payroll checks using a flash drive that contains the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Portville Central School District – Financial Condition (2013M-384)
… for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed to ensure that fund … were not taxed more than necessary. The balances of four reserve 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)
… Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, operates two … fiscal years but the fund balance actually increased by nearly $1.4 million. District officials have not created a …
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
… special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank … receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in … the two digit month and the two digit year in the invoice field of a voucher. There should not be any letters, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldJefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
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)
… Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, … operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings From 2012-13 through … fund balance increased beyond 4 percent of the ensuing year’s budget. Key Recommendations Develop procedures to …
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)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 million. Key Findings …
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)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
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)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds …
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)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage 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
… Pursuant to Labor Law § 220-i, effective December 30, 2024, (i) contractors are prohibited from bidding on … Click here for the DOL Registration Website for further details. Click here for guidance on uploading contract … Orders … Pursuant to Labor Law 220i effective December 30 2024 i contractors are prohibited from bidding on contracts …
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)
… 26 components at the Public Operations Center, such as signs at interior offices with raised lettering and Braile … accessible height. Four components at the Library, such as signs identifying van accessible parking spaces. …
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)
… complete report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Member Outreach and Presentations
… of retirement to learn about: Their NYSLRS pension and how their pension benefit will be calculated; Preparing to … . Contact your agency liaison to learn how your employees can enroll. Consultations A NYSLRS representative will speak individually with members who are within 5 years of …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5