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Fabius-Pompey Central School District – Budget Review (B3-13-5)
… School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated … The District’s proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated … The District’s proposed budget currently includes a tax levy that slightly exceeds the statutory limit. Key … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Chautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Continuing Crisis: Drug Overdose Deaths in New York
… depriving families of loved ones and damaging communities in countless ways. In October 2017, the U.S. Department of Health and Human … pandemic, the crisis has grown substantially worse. In 2021, the number of deaths surged to nearly 107,000 … Drug overdose fatalities surged during the COVID19 pandemic in New York State with opioidrelated overdose deaths …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkScarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Albany County – Sexual Harassment Prevention Training (S9-23-05)
… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… appropriately approved new and renewed licenses in accordance with the State’s Alcoholic Beverage Control Law … any local laws or policies that could impact licensing in specific communities, including “on premises” establishments in New York City where licensing may require input from local …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsRetirement Online Employer Security Roles Reference, February 2018
Retirement Online Employer Security Roles Reference for Payroll Users Group meeting held on February 1, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-02-meeting-retirement-online-roles.pdfMetropolitan Transportation Authority: Proposed 2008-20013 Capital Program - Marc
On February 27, 2008, the Metropolitan Transportation Authority (MTA) released a proposed capital program for 2008-2013.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2008.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfEcoNews, Spring 2017
On the 47th Anniversary of Earth Day, now more than ever we should celebrate the progress we have made and recommit ourselves to the work that needs to be done.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2017.pdfPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review … to ensure that the District's proposed tax levy increases the 2017-18 tax levy within the limits established …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Alexander Central School District – Financial Management (2020M-64)
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of … requirements. District officials generally agreed with our findings and recommendations and indicated they have … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s … developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds realized …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Oversight of the Nourish New York Program
… the Program The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic … residents. Nourish NY was developed as a temporary program in May 2020 in response to disrupted food supply chains during the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programLongwood Central School District – Overtime (2021M-126)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126