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Escalation – Article 14 Benefits
… date, the rate of increase or decrease will be reduced by 1/36th. If you retire more than three years prior to the …
https://www.osc.ny.gov/retirement/publications/1644/escalationYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… schools with approximately 2,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, … taxpayers. … Letchworth Central School District Financial Management 2013M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… July 1, 2012 through February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Eastchester – Parking Ticket Collections (2012M-246)
Town of Eastchester Parking Ticket Collections 2012M246
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate purchases … not competitively bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … indicated they have initiated corrective action. Appendix B includes our comments on the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… [read complete report – pdf] Audit Objective Determine whether Island Trees … accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not … and computers). Additionally, officials have not conducted a physical inventory to properly monitor and account for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringCentral Square Central School District – Fund Balance (2022M-196)
… by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the District’s surplus … employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 … Appendix B includes our comments on the School’s response letter. … Determine whether Renaissance Academy Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did not have … financial decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately … $330,000. Annual financial reports for 2018 through 2021 were not filed until after the resignation of the former …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Sidney – Budget Review (B4-13-19)
… to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… part of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego City School District residents. The Library’s … counsel regarding the recovery of tax revenue withheld by the District for tax certiorari refunds. Implement …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Whitney Point Central School District – Information Technology (2023M-179)
… adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a … District’s network. When nonstudent network user accounts are not adequately managed and an IT contingency plan is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Putnam Valley Central School District – Financial Condition (2016M-135)
… schools with approximately 1,730 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135East Moriches Union Free School District - Budget Review (B7-15-5)
East Moriches Union Free School District Budget Review B7155
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… Town of Colonie, Albany County. The District is governed by the Board of Education (Board) which comprises nine … the District, other than those specifically allowed by Education Law, is paid prior to audit and approval by the claims auditor. … North Colonie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9