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Member Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A … information and requirements, email Benefit Information Services at [email protected] . (Return to … NYSLRS Services and Requests …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsShoreham-Wading River Central School District – Financial Management (2017M-75)
… seven-member Board of Education, operates five schools with approximately 2,250 students. Budgeted appropriations … million. Key Findings The Board has not adopted budgets with reasonable expenditure and fund balance appropriations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mWillsboro Central School District – Financial Condition (2015M-362)
… in Essex County. The District, which operates one school with approximately 275 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Wallkill Central School District – Financial Management (2015M-294)
… Ulster County. The District, which operates five schools with approximately 3,000 students, is governed by an elected … From 2010-11 through 2014-15, the Board adopted budgets with excessive appropriations that resulted in operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over … Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in … West Genesee Central School District Segregation of Duties 2016M303 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303City of Middletown – Payroll and Leave Benefits (2024M-26)
… did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Jefferson Central School District – Fund Balances (2015M-236)
… funds to them without using them; District officials do not have long-term plans for reserve balance levels or … fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
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)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
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)
… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Huntington Union Free School District Financial Condition 2015M356 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and … statutory limit. Ensure the unemployment insurance reserve is reasonably funded and develop and implement a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clymer Central School District – Financial Management (2016M-187)
… improperly account for two bond anticipation notes (BANs) and the corresponding expenditures in the general fund, … if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital projects fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clyde-Savannah Central School District – Financial Condition (2015M-338)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … 22, 2015. Background The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, … and the Towns of Junius and Tyre in Seneca County. The District, which operates two schools with approximately 840 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
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-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementFranklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Somers Central School District – Fixed Assets (2016M-74)
… or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … Units ) Business Units can only include one invoice on each voucher. Prior to creating a voucher, the vendor must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts