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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Oneida City School District – Information Technology (2020M-80)

… information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage user … or administrative permissions to limit access to assets and data. Some District computers were used for personal …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Putnam Central School District – Fund Balance Management (2020M-27)

Determine whether District officials effectively managed the general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Town of Hebron – Fiscal Oversight (2015M-59)

… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Laurens - Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Jefferson 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-236

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… projects that exceed the bidding thresholds in accordance with GML. Review project proposals before approval to help … for services provided. District officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Irvington Union Free School District – Fixed Assets (2022M-89)

… unable to verify that seven assets were in the District’s possession. These items included a desk, oven, stove, … of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning … and ensure fixed asset disposals comply with the District’s fixed asset policy. District officials disagreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Town of Watertown Fire District – Procurement (2022M-155)

… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Sherburne-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-67

Hammondsport Central School District – Investment Program (2024M-63)

… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or $416,821 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Southampton Union Free School District – Financial Management (2024M-43)

… excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Contract 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-registry

Town 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-s9-24-41

City of Middletown – Payroll and Leave Benefits (2024M-26)

… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits.  Key Findings  City officials did not accurately … 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-26

Member 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-presentations

Other Bulletin No. 50

… and Did not have a withholding recommendation approved by the Division of the Budget. Promotion Recalculation … cannot be submitted until the plan has been approved by the Division of the Budget and received by OSC. Reinstating Prior Job Rate Increment Code Lateral …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scf