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Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … that is not needed circumvents the statutory limit on surplus fund balance and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Montgomery – Audit Follow-Up (2021M-50-F)
… Although Village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Bethany – Town Clerk Fees (2017M-226)
… $533. The Board did not perform an annual audit as required. Key Recommendations Deposit all collections in a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Unified Court System Bulletin No. UCS-45
… dated May 9, 2001 Agency Actions No agency action is required. The insurance company will submit transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtTown of Elba - Real Property Tax Exemptions (2018M-261)
… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the transfer of property with exemptions to the County as required. Key Recommendations The Assessor should: Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesWest Seneca Fire District #4 – Procurement (2020M-52)
… not be in the best interest of the District, purchases not required to be bid and professional services. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… existing contractual commitments or some other required obligation. They include: Fixed salaries of officers …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditIsland Trees Union Free School District – Overtime (2016M-389)
… have written overtime procedures, and employees are not required to obtain written approval prior to working …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389State Agencies Bulletin No. 1318
… Rate field. The 04/01/10 Salary Schedule must be used to calculate the salary. The agency must report the proper … but must include the April 2014 CSEA Performance Advance from the 04/01/10 Salary Schedule, if applicable. The agency … Hiring Rate of the employee’s grade on the effective date from the 04/01/10 Salary Schedule. Since the 04/01/14 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increaseState Agencies Bulletin No. 1319
… Rate field. The 04/01/10 Salary Schedule must be used to calculate the salary. The agency must report the proper … but must include the April 2014 PEF Performance Advance from the 04/01/10 Salary Schedule, if applicable. The agency … Hiring Rate of the employee’s grade on the effective date from the 04/01/10 Salary Schedule. Since the 04/01/14 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1319-april-2014-public-employees-federation-pef-salary-increaseEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… The former clerk of the town of Rosendale justice court was able to make off … promise to safeguard town funds and tried to cover up her crime. By partnering with District Attorney Carnright, we … of the town of Rosendale, visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/rosendalejc.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… but only 26 in March 2020. Cost of Medical Care Overall health care costs for the state prison system have averaged … in the state prison population. Over the same period, health care costs for each incarcerated individual have … than they were eight years ago. DOCCS pays almost all the health care costs of incarcerated individuals in state …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-rising