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City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification … operating and debt service funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6East Ramapo Central School District – Budget Review (B25-5-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2024-25 budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up to two monitors to the East Ramapo Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2City of Newburgh – Budget Review (B24-6-9)
… the budget decreases the fund balance that is available to cover unforeseen circumstances. The City should refrain from … services appropriations with insufficient amounts to cover expenditures. As a result, the appropriations for …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Beacon City School District - School District Website (S9-19-27)
… and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended property tax report card or … detail, audit reports and CAPs in an easily accessible location. Preparing and posting a multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Haldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Hunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Newark Central School District - School District Website (S9-19-38)
… Determine whether the Newark Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Otego-Unadilla Central School District - School District Website (S9-19-26)
… appended property tax report card. Budget-to-actual results in an easily accessible location. Corrective action … Provide further transparency by posting budget-to-actual results in a location easy to access. Post CAP to the website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32CUNY Bulletin No. CU-845
… employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalOther Bulletin No. 85
… Fund with instructions for processing the October 2025 SCF CSEA LLS payment. Affected Employees: Employees in … Fund and CSEA which provides for payment of the 2025 Longevity Payment in October 2025 as a one-time, lump sum payment in the amount of $1,500, … Fund with instructions for processing the October 2025 SCF CSEA LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilOther Bulletin No. 79
… Fund with instructions for processing the October 2024 SCF CSEA LLS payment. Affected Employees: Employees in … Fund and CSEA which provides for payment of the 2024 Longevity Payment in October 2024 as a one-time, lump sum payment in the amount of $1,500, … Fund with instructions for processing the October 2024 SCF CSEA LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1243
… March 16, 2012, the Governor signed legislation creating Tier 6. This new Tier applies to employees joining a retirement … in April 2013, the legislation requires the employee contribution rate to be based on the employees’ annual wage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesTown of Burke – Fiscal Oversight (2016M-277)
… (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Wyandanch Union Free School District - Budget Review (B19-7-1)
… proposed 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted … Variances were largely due to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 … and/or tax levy limit calculation. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Walton – Incompatible Duties (2016M-309)
… by an elected five-member Town Board, and the elected Town Clerk was also appointed as the Supervisor’s bookkeeper. … $2 million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … office has expressed the view that the office of the Clerk is incompatible with the Supervisor’s bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309