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Chittenango Central School District – Financial Management (2016M-294)
… Board and District official have not established a formal plan defining how and when the majority of the reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Massena Central School District – Financial Condition (2016M-21)
… EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Schoharie Central School District – Financial Condition (2013M-263)
… unexpended surplus funds that will not be used. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Oneonta City School District –Financial Condition (2013M-165)
… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Copiague Union Free School District - Information Technology (2023M-150)
… information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not … adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… with our findings and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Ashland – Long-Term Planning (2024M-114)
… generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… City officials agreed with our findings and indicated they plan to initiate corrective action. … Assess whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38State Agencies Bulletin No. 1249
… results in a salary below the Job Rate of the grade of the new position, the LLS payment cannot be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… of the fixed term, it is necessary for the agency to process a contract extension. This extension requires the … term and must reconcile the total contract amount in the final year. Delaying a new procurement cycle with contract … termination for other reasons such as unavailability of funds; cause; upon mutual consent; in the event it is found …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contracts2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfVillage of Depew - Purchasing (2018M-158)
… obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain evidence of quotes or Village officials’ attempts to obtain quotes …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Unified Court System Bulletin No. UCS-120
… Insurance Program. Affected Employees Employees in Bargaining Unit SK represented by DC37 Local 1070 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insuranceXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Statewide Financial System, Business Units are no longer required to submit invoices or supporting documentation with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsTown of New Hudson – Tax Collection (2021M-2)
… (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… that the Treasurer’s financial duties are performed as required by statute. Village officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101