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Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… information and security roles for individuals who need to submit information to NYSLRS when employees retire. To access the Accrued … organization review and update access for those who need to submit information to NYSLRS when employees retire …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… disability and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the Program are recovered via the Board’s …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
To ascertain the total expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the State Fiscal Year ended March 31 2024
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Housing Preferences for Veterans (Follow-Up)
… included in our initial audit report, Housing Preferences for Veterans (Report 2011-N-3 ). Background Our initial … State Legislature had extended the right of preference for housing to many more veterans, few actually benefited due … included in our initial audit report Housing Preferences for Veterans Report 2011N3 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followPortville Central School District - Financial Management (2018M-245)
… The Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Galway Central School District - Fund Balance Management (2017M-267)
… exceeding the statutory limit by 7.7 percentage points. The District’s budgets included appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Fredonia Central School District - Financial Management (2018M-33)
… balance to within the statutory limit and use the excess funds in a manner more beneficial to residents. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Riverhead Charter School – Debit Cards (2017M-254)
… charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … Minimize the use of debit cards for purchases where sales tax is incurred. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… exceeds the statutory limit by nearly 27 percentage points. Key Recommendations Develop a plan to reduce its …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Albion – Financial Management (2021M-29)
… fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance … our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials did not … care students enrolled care students enrolled at other school districts. Officials made payment errors for 14 (45 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not … Determine whether Town of Owego Town officials provided adequate oversight of water fund operations …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64