Search
Newark Valley Central School District – Financial Management (2016M
… October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and … to avoid the projected deficit. … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBerkshire Union Free School District – Financial Condition (2015M-310)
… August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310North Bellmore Union Free School District – Financial Condition (2014M-47)
… surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. … North …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Depew Union Free School District – Financial Condition (2016M-229)
… through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and … in a manner that benefits residents. … Depew Union Free School District Financial Condition 2016M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Bellmore Union Free School District – Payroll (2023M-129)
… Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported and … action. … Determine whether Bellmore Union Free School District District officials approved supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Town of Esperance – Fund Balance (2016M-405)
… a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… August 27, 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott … that benefits District taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … Town officials did not adequately segregate the bookkeeper’s duties or implement mitigating controls. The Board could …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Suffern – Financial Condition (2013M-273)
… to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) … action. … Determine whether the Smithtown Central School Districts District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedTown of Schroeppel - Financial Records and Reports (2019M-187)
… Town officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to … it is not. Address and resolve the incorrect billings. School officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mBriarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District … professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a … we reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Town of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195State Agencies Bulletin No. 1929
… overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitOpinion 98-23
… that is, necessary and justified by the requirements of public safety, and non-discriminatory (see, e.g., People v …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 95-6
… -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals … (fines and penalties imposed and collected by a town justice with respect to violations of a suburban town's speed … all fines and penalties imposed and collected by the town justice with respect to violations of traffic control …
https://www.osc.ny.gov/legal-opinions/opinion-95-6State Agencies Bulletin No. 2334
… processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … advances on April 1 to eligible PEF employees. Employees in Teaching and Research Center Nursing titles at SUNY Stony … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advances