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Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs … all money collected was accounted for, properly remitted and deposited intact. Other than minor exceptions, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Milo – Financial Condition (2020M-172)
… The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from … developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Village of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203City of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately … against unauthorized use, access and loss. Key Findings City officials did not develop adequate IT policies or … Determine whether City officials ensured the Citys Information Technology IT …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesVillage of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund … Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Chenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Retiree Newsletter
… System. Spring 2026 Fall/Winter 2025 Winter 2024-25 Summer 2024 …
https://www.osc.ny.gov/retirement/publications/retiree-newsletter2024 - 2025 Procurement Stewardship Act Report
… General Services Emergency Construction Contracts Report and the Consultant Report. The 2024 report covers April 1, 2024 through March 31, 2025, and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC … Find bid protest decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contracts/2024-2025-procurement-stewardship-act-reportXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… sidewalks, drainage systems, lighting systems, historic monuments, and similar assets that are immovable and of value … sidewalks drainage systems lighting systems historic monuments and similar assets that are immovable and of value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsCommunity Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings While … Educational Services BOCES Board of Education Board and officials properly established and used reserve funds and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Central New York Regional Market Authority – Financial Condition (2024M-18)
… adopt realistic budgets. During the three FYs reviewed, payroll expenses were about $369,144 (20 percent) more than … 2023-24. Officials did not adequately monitor and control payroll expenses. For example, they did not budget enough for …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18World Trade Center Presumption – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1522/world-trade-center-presumptionContact NYSLRS
… Answers to common questions and contact information for the New York State and Local …
https://www.osc.ny.gov/retirement/contact-usMore About This Retirement Plan – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1522/more-about-retirement-planTier 4 — Article 15 Disability – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 4 Article 15 Disability …
https://www.osc.ny.gov/retirement/publications/1522/tier-4-article-15-disabilityRetiring Before Age 62 – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1522/retiring-age-62