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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… purpose of our audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through … approximately $11 million. Key Findings The District’s fund balance exceeded legal limits for all three fiscal years … Recommendations Ensure that the amount of the District’s fund balance is in compliance with statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Holland Central School District – Financial Management (2015M-58)
… demonstrate that four reserves were properly established. We reviewed 93 project expenditures totaling $3,252,300 and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58City of Niagara Falls – Financial Condition (2017M-170)
… 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … plan. Key Recommendations Adopt realistic budgets in which recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and regularly …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Housing Preferences for Veterans (Follow-Up)
… many more veterans, few actually benefited due to inaction and/or disregard by housing companies and lax enforcement by the New York City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed … Plattsburgh City School District Internal Controls Over Payroll 2013M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Southampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… While the Cash Management Improvement Act (CMIA) applies to … the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaCity of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Comptroller DiNapoli Releases School Audits
… The board also budgeted for operating deficits during this time by appropriating $400,000 in fund balance each year, but …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Unified Court System Bulletin No. UCS-245
… System of the State of New York (UCS) Retroactive Judicial Longevity (JLO) Increase. Affected Employees All employees in … criteria and received payment for the 2017 Judicial Longevity bonus payment. Suffolk County Court Employees … DR), provides for a $50 retroactive increase in Judicial Longevity payments (Earnings Code JLO) effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveCUNY Bulletin No. CU-582
… OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… are dealing with housing costs that consume more than 30% of their household income, with 1 in 5 households experiencing a severe cost burden of more than 50% of their income going to pay for … are dealing with housing costs that consume more than 30 of their household income with 1 in 5 households experiencing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestState Agencies Bulletin No. 1030
… Allowance ( UA1 ): $625 Eligible Titles: Environmental Conservation Officer Trainee 1 Environmental Conservation Officer Trainee 2 Environmental Conservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1030-2010-uniform-allowance-and-uniform-clothing-allowance-securityExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Operations … The objective of our examination was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … 31, 2006. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16