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Lake George Central School District - Purchasing (2018M-167)

… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

Clinton County - Separation Payments (2018M-44)

… We reviewed 30 separation payments totaling $512,693 made during the audit period and found that seven payments (23 …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Other Bulletin No. 32

… preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are … supporting the salary equation with the Correction Sheet . Eligible employees who are in a composite position … to the Payroll Earnings mailbox stating that a Correction Sheet has been faxed; please include the Department ID and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civil

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Baldwin Public Library – Payroll (2013M-335)

… million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid on the … segregation of duties in the payroll process. The Business Manager and the Director took action to mitigate this …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Town of Webb Union Free School District – Fund Balance (2016M-140)

… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … unrestricted fund balance was within the statutory limit during the past three fiscal years. The Board adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Schuylerville Central School District – Fund Balance (2016M-113)

… million in excess funds from the employee benefit accrued liability reserve (EBALR) to the general fund causing the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Virgil – Justice Court Operations (2015M-77)

… over the Court’s financial activity for the period January 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately … ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Alexandria Central School District – Financial Condition Management (2020M-109)

… our audit period. The District’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Town of North Norwich – Budgeting (2015M-54)

… Purpose of Audit The purpose of our audit was to determine if Town officials effectively … 1, 2013 through December 12, 2014. Background The Town of North Norwich is located in Chenango County and has a … The purpose of our audit was to determine if Town officials effectively …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54

Cortland County - Financial Management and Reporting (2019M-162)

… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Opinion 98-18

… is at a "distinct disadvantage" in applying for a certificate of need for the establishment of additional … provide alternative statutory requirements to the existing certificate of need process, thereby obviating, for a period … to a regional emergency medical services council for a certificate of need prior to operating an advanced life …

https://www.osc.ny.gov/legal-opinions/opinion-98-18

Opinion 2005-7

… outside a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water … §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of … and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or payment by …

https://www.osc.ny.gov/legal-opinions/opinion-2005-7

State Agencies Bulletin No. 2373.1

… Construction Fund (CSEA). Chapter 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-council

Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)

… consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper … ensure timely abatement. To fund waste tire management and recycling efforts, the Environmental Conservation Law (Law) established a waste tire management and recycling fee of $2.50 for each new tire sold. All fees are …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185