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Harpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Carthage Central School District – Financial Condition (2014M-138)
… surplus balance of almost $13 million, more than 23% of the following year’s appropriations. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Connetquot Central School District – Financial Condition (2015M-98)
… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. … with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Lyme Central School District – Financial Management (2024M-87)
… Did not have written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing future operating and capital needs. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key … financial management. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES … secure nonstudent network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a result, BOCES … inventory records for information technology IT equipment and developed an IT contingency plan …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 devices that we … complete records, including an inventory of businesses and consumer complaints. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing … had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9City of Rensselaer – Accounting Records and Reports (2023M-26)
… and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial … accurate or timely accounting records. As a result, the reports the Council received were not sufficient to allow the Council … Determine whether the City of Rensselaer City officials maintained complete …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAccess-A-Ride Accident Claims (Follow-Up)
… determined that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … the Paratransit Division and carriers, we found that for the most part, AAR and the carriers were in compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followVestal Central School District – Fund Balances (2017M-91)
… increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91State Agencies Bulletin No. 2351
… Purpose: The purpose of this bulletin is to notify agencies of the 2025-26 school year maximum salary … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan … beginning 07/10/2025. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for school year 2025-26. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitHyde Park Fire and Water District – Procurement (2025M-31)
… report - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of … Determine whether the Hyde Park Fire and Water District District Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Lodi – Town Hall Capital Project (2024M-130)
… an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210