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State Police Bulletin No. SP-104
… of a change in the narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police … and 313 which are currently administered by the Fraternal Order. Affected Employees Employees in Bargaining Units 07, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andPrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the … Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Shenendehowa Central School District – Claims Processing (2016M-137)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $163 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Middle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 … appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Village of Springville – Procurement (2016M-330)
… The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is … addressing the procurement of professional services and prescribing methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 2089
… 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information … The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Three Village Central School District – Fuel Inventories (2015M-271)
… District, which operates eight schools with approximately 6,700 students, is governed by an elected seven-member Board … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream Central High School District – Payroll (2016M-19)
… through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … on the invoices matched the contracts or cooperative bids. Key Recommendation Attach sufficient documentation to … received and that the pricing of goods and services from government contracts is correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsJohnson City Central School District – Financial Condition (2015M-204)
… Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Key Recommendation Include the funding and use of reserves in the budget plan each year and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $27.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… should also be proactive in addressing and correcting all negative balances as soon as possible. Note: An analysis … your agency, in order to prevent additional disbursements from occurring, which would result in budgets becoming even …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… purpose of our audit was to evaluate the District’s five-year agriculture environmental management program strategic … officials did not meet their technical goals for the first year of their five-year strategic plan. Key Recommendation The Board and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental