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Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an … goals, economic goals or other terms of the project agreements are not met. Agency officials did not have a … billed and collected in accordance with authorized agreements. Verify that the employment data that businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andEscalation – Article 14 Benefits
… Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April at a … will never decrease below the original amount paid. The full escalation date for a service retirement is the first …
https://www.osc.ny.gov/retirement/publications/1644/escalationYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 million. Key Findings Although … fund balance was more than 10 percent of the ensuing year’s budget, or approximately $3 million over the legal …
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, … 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)
… reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the conditions under which the reserve’s assets … its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds …
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)
… receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … and determined 12 purchases totaling $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and … Recorded $409,391 as salaries, which precluded officials from monitoring overtime expenditures because they did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
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)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRush-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 … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Justice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsState Agencies Bulletin No. 2202.1
… $600 to eligible employees who hold an earned Associate’s Degree, Bachelor’s Degree, Master’s Degree, or Doctorate from … Payment Amount for Employees with a Comp Rate Code of FEE: The following employees must receive a payment amount … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… to provide agency instructions for processing the PEF FY 20252026 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationCentral Square Central School District – Fund Balance (2022M-196)
… District had relatively modest property tax increases each year, the increases may not have been necessary, considering … surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, … in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence …
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 and 86 percent of the credit card charges tested totaling $43,439 lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23