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Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT … School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Chittenango Central School District – Financial Management (2016M-294)

… and District officials did not develop reasonable budgets or effectively manage the District’s financial condition to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Batavia City School District – Financial Condition (2016M-160)

… the 2015-16 fiscal year totaled approximately $43 million. Key Findings While the Board appropriated fund balance in the … $1 million of surplus cash in the debt service fund. Key Recommendations Develop realistic estimates of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… Purpose of Audit The purpose of our audit was to review internal controls over information … and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … School District Portable Electronic Devices and Conflict of Interest 2016M285 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Freeport Union Free School District – Financial Condition (2016M-300)

… Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s budget, or more than … fund balance not needed to fund District operations. Use excess reserve funds identified to benefit District residents …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Odessa-Montour Central School District – Financial Condition (2016M-71)

… was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. Background The … fund balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71

West Webster Fire District – Financial Management (2023M-23)

… Findings The Board did not effectively manage fund balance or ensure that the Treasurer provided adequate and accurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Town of Crawford – Town Clerk (2021M-82)

… third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Silver Creek Central School District – Financial Management (2022M-153)

Determine whether the Silver Creek Central School District District Board of Education Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Disability Retirement – Divorce and Your Benefits

… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … retirement benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered … This calculation would limit the ex-spouse’s share to what a service retirement would have provided. Under certain …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

State Agencies Bulletin No. 300

… for the advance payment of the Earned Income Credit (EIC), with a maximum credit of $1,503. The new 2002 tables for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Village of Penn Yan – Procurement (2024M-152)

… procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings … did not ensure the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, … risk that the Village paid more than necessary for goods and services or made purchases that were not in the best …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152