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Brighton Central School District – Separation Payments (2016M-119)
… Monroe County. The District, which operates five schools with approximately 3,960 students, is governed by an elected … reviewed and approved and payments are consistent with Board-adopted terms and conditions. Review and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Schuyler County. The District, which operates one school with approximately 275 students, is governed by an elected … Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Carthage Central School District – Financial Condition (2014M-138)
… Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Assessment and Collection of Selected Fees and Penalties
… three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the … records were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Connetquot Central School District – Financial Condition (2015M-98)
… five-member Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations … the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… complete report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not perform his financial …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… Town of Butler Town Board Board effectively managed the Towns townwide and townoutsidevillage TOV fund balances …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… personal, private and sensitive information (PPSI), along with physical IT assets, are properly safeguarded from … written IT contingency plan. BOCES officials agreed with our findings and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
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)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9City of Rensselaer – Accounting Records and Reports (2023M-26)
… during each year and there were significant deficiencies with the City’s accounting records. Interfund receivables and … financial activities. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 2251
… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary … limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followVestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91State Agencies Bulletin No. 2351
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: … increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitHyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … did not always procure capital assets, goods and services in a cost-effective and transparent manner. Specifically, the … to the competitive bidding requirements set forth in General Municipal Law (GML), Section 103(16) and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31