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Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Town of Thurman – Capital Projects (2016M-431)

… Purpose of Audit The purpose of our audit was to examine the Town’s … not included in the original salt shed contract, without change orders. The Board's failure to establish an adequate … expenditures compared to the approved budget. Approve all change orders prior to the commencement of work. Approve all …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Cherry Valley Fire District - Board Oversight (2019M-141)

… Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared … were signed, that the services provided were billed for and that the costs of services were equitably allocated … contracts are signed, services provided are billed for and costs are equitably allocated between the District …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Town of Varick – Water and Sewer Operations (2021M-46)

… Adopt realistic budgets over the last three years. Adopt fund balance and reserve policies, formal multiyear financial … Key Recommendations Develop and adopt realistic budgets, fund balance and reserve policies and long-term financial and …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Russia – Financial Management (2014M-212)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Town of Middlefield – Budgeting (2015M-109)

… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… more useful format, including summarized cash balances for all funds at month end. Identify all money improperly residing in the operating funds and …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … including quarterly budget status reports, are provided to the Board. Ensure that accounting records are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … approximately $11.5 million. Key Findings The Board has not adopted structurally balanced budgets nor has it adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Sullivan West Central School District – Financial Condition (2014M-40)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Camden Central School District – Financial Condition (2016M-51)

… located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. The District, which … benefits District residents. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Ripley Central School District – Cost Savings and Budgeting (2014M-361)

… The Board did not appropriate or use the unemployment insurance reserve to pay related expenditures and did not … complies with the statutory limit. Ensure the unemployment insurance reserve is reasonably funded and develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361

New Lebanon Central School District – Financial Condition (2015M-222)

… period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates … and make transfers of those amounts that are not. … New Lebanon Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Eastchester Union Free School District – Financial Management (2016M-59)

… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

State Police Bulletin No. SP-88

… and the Police Benevolent Association that provides for Salary Increases and other payments for Officers in BU17. … for the Overtime Adjustment ( OS1 ). The amount of the increase is 3% for 3/27/03-3/24/04 and 6.09% for … Officers are eligible for the following increase in base salary and additional compensation on 4/07/05 or when they …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17