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Village of Endicott -- Budget Review (B17-4-7)

… deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… or justifications for the funding levels of the various reserves. Amounts retained in three of the District’s four reserves, … property taxes. Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

Holley Central School District – Financial Condition (2013M-342

… Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected … District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. These budgeting practices …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices

Other Bulletin No. 68

… CSEA Signing Bonus and to provide processing instructions for entering the payment for employees not processed automatically or who require an … Inc. (CSEA), eligible employees in CSEA BU97 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-service

Other Bulletin No. 68.1

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-service

Medicaid Program – Medicare Part D Clawback Payments

… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Village of Addison – Board Oversight (2024M-8)

… financial reports, monitor the budget, investigate budget and revenue anomalies reported by the outside accountant, … enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment … by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended benefits … for 58 projects during our audit period. Key Findings The Sullivan County IDA (SCIDA) has established a Uniform Tax …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)

… 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating Officer/Deputy …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation

Maine-Endwell Central School District – Financial Condition (2013M-49)

… in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven elected … as low as possible. However, they were able to do so only by continually appropriating fund balance, resulting in the … The effects of the revenue over-estimates were offset by the over-estimated expenditures that amounted to about $9 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Town of Minetto – Financial Condition (2013M-284)

… of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

City of Lockport -- Budget Review (B1-15-20)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Wayne Central School District – Financial Management (2012M-229)

… 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of Education which comprises nine …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

Skaneateles Central School District – Records and Reports (2015M-154)

… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank … year. The District routinely relied on transactions that have not been recorded by the bank or in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Town of Sidney – Budget Review (B4-13-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … Town of Sidney Budget Review B41319 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Sodus Center Fire District – Board Oversight (2017M-108)

… the State, distinct and separate from the Town, governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

State Agencies Bulletin No. 1408

… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP … Department of Taxation and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advances