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Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… to the adult education program and the procurement of professional services for the period July 1, 2014 through … District officials did not seek competition for eight professional services and insurance totaling approximately … appropriate tuition rates. Monitor the procurement of professional services to ensure compliance with adopted …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSchool Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the … Jefferson County Soil and Water Conservation District Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … a plan for the use of the surplus balances in the reserve funds identified in this report in a manner that benefits … policies related to the establishment and use of reserve funds. Review all reserves and determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, … with revenues of approximately $3.4 million derived from billing area school districts for resident pupils and from … Elmwood Village Charter School Student Enrollment and Billing 2013M174 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … in compliance with the law. The Board has not adopted an online banking policy that defines the process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Suffern - Budget Review (B20-6-2)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … the significant revenue and expenditure projections in the Villages tentative budget for the 202021 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Agencies Bulletin No. 1702
… City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 NYCERS, … with NYCERS, NYCTRS, or NYCBERS are affected by the plan year change. Background Chapter 510 of the Laws of New … definition of wages earned from multiple employers and the plan year for New York City Retirement Systems. The amendment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148State Agencies Bulletin No. 793
… a Final Regulation regarding Qualified Default Investment Alternatives (QDIA) which became effective December 24, 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 1125
… restricts the use of certain values in Social Security Numbers. OSC Actions PayServ now has edits which prevent the … file and on-line data entry process: SSNs with the numbers “900-999” in positions 1-3 SSNs with the number “666” … in positions 6-9 A SSN of “123-45-6789” Note : Nine-digit numbers beginning with the number “ 9 ” represent an ITIN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the … To notify agencies of the 2012 processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 1974
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … OSC will automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase