Search
Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June … Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools with approximately 4,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were … calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave … calculated, supported and disbursed in accordance with CBAs and employment contracts (contracts). Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by an elected … fund balance in accordance with statutory requirements and did not use the excess fund balance to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and … of accounting. Trusts which exist to benefit individuals, private organizations, or other governments (for example, to … annual award or scholarship), will be reported as private purpose trust funds and use the full accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… the report. The audit report will be updated to include a statement indicating whether officials agreed with our … letter, we will release the final audit report with a statement in the audit report indicating that officials chose …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Agencies Bulletin No. 1852
… subject to income and employment taxes. Effective Dates Effectively immediately. OSC Actions OSC will report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Audit Area The Board must provide oversight to ensure that financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Department has 27 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported … inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being … approved, supported and for appropriate purposes. Comply with the District’s credit card and purchase card policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing … 16 of the New York State Agriculture and Markets Law (AML).In addition, although the Division had a price accuracy … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Silver Springs – Water Accountability and Billing (2015M-139)
… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key … Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Pocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfRockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-031224.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-031423.pdf