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Phoenix Central School District – Financial Condition (2017M-96)

… exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Victor Central School District – Information Technology (2016M-117)

… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Mandatory Contributions – Enhanced Reporting

… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees … rates with your payroll records until the member retires. Note: There are some exceptions to mandatory …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Jericho Water District – Water Use Charges (2013M-395)

… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, … 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Town of Hamden – Financial Condition (2013M-86)

… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

State Police Bulletin No. SP-151.1

… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the … Police Investigators Foundation. Effective Dates Effective in pay checks dated August 4, 2021. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… in inaccurate records, and therefore provided the Board with reports that were not accurate. The CPA erroneously … commingled debt and grant proceeds for capital projects with the Town’s operating funds. The Board did not annually …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

2020 Financial Condition Report – 2020 Financial Condition Report

… pandemic forced severe limits on business activity and significantly impacted the State’s economy. The … lie ahead as the State responds to the economic, fiscal and human impacts of the pandemic. As always, we need to … New York State. It presents selected financial, economic and demographic information in an easy-to-understand format. …

https://www.osc.ny.gov/reports/finance/2020-fcr

Alexander Central School District – Financial Management (2020M-64)

… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of Corning – Financial Condition (2020M-13)

… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Westfield, Town of – Financial Management (2013M-389)

… financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to the …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed a new District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company … all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Sullivan West Central School District – Financial Condition (2014M-40)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123