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Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)

… limit, with all professional service providers that detail the types and timeframes of services and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services

Downsville Central School District – Fund Balance (2016M-79)

… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

Greater Amsterdam School District – Financial Condition (2016M-110)

… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of Perth in Fulton County; portions of the Towns of Duanesburg and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Town of Cobleskill – Budgeting (2023M-138)

… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Town of Lake Luzerne – Payroll (2022M-98)

… – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … audit lake luzerne town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Brighton Central School District – Procurement (2022M-205)

… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Brighton Memorial Library – Board Oversight (2015M-116)

… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Village of Waterford – Board Oversight (2022M-70)

… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

City of Dunkirk – Billing Enforcement (2020M-117)

… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in … Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the relevy. Assess penalties …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Town of Mount Pleasant – Financial Condition (2013M-303)

… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in … due primarily to the Board relying on fund balance as a financing source for operations. The Board did not adopt a …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Town of Clarendon – Justice Court Operations (2013M-362)

… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362

West Seneca Central School District - Community Education (2019M-241)

… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight … to verify that all amounts were collected and remitted to the District. As a result, the District did not initially receive more than $5,500 in …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

SUNY Bulletin No. SU-146

… the contract that ended in 6/07. This code is used for closed or ended contracts. If the 2007-2008 contract has …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-other

City of Mechanicville – Audit Follow-Up (2012M-162-F)

… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The City of Mechanicville is …

https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-f

One-Year FAE – Special 20- and 25-Year Plans

… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated …

https://www.osc.ny.gov/retirement/publications/1517/one-year-fae