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Town of Cairo - Fuel Management (2019M-150)
… percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the 43,632 … used, valued at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Poughkeepsie City School District - Payroll (2019M-110)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… to be maintained within the legal limit and develop a plan for use of the surplus unrestricted fund balance. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialSag Harbor Union Free School District – Claims Auditing (2022M-174)
… Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, … 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsState Comptroller Thomas P. DiNapoli Releases School District Audit
… accounts or develop and adopt a written disaster recovery plan. As a result, the district has an increased risk that it …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditGroton Central School District – Cash Management (2020M-124)
… another $367,963 if officials invested available funds in a financial institution that offered higher interest … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Groton …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Binghamton City School District – Financial Condition (2013M-242)
… current year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242State Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6 … are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsBellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Wheelerville Union Free School District – Fund Balance (2016M-9)
… prior years’ results and anticipated operations. Develop a plan for the future funding and use of the capital reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… service accounts. Key Recommendations Periodically review all enabled network user accounts for necessity and disable …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mState Agencies Bulletin No. 2092
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6 … NYCBERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63State Agencies Bulletin No. 1796
… the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $285,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actState Agencies Bulletin No. 2301
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City … Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… to help ensure that fuel and motor oil inventories are used for Town purposes and properly accounted for. … Ensure access points to fuel pumping systems are unaltered and properly secured. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16