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Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Broadalbin - Records and Reports (2018M-63)
… Objective Determine whether the Supervisor maintained timely, complete and accurate accounting records and reports … and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed … for updating and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Randolph Central School District - Financial Management (2019M-232)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Salem – Financial Management (2015M-295)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 … The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through … fund balance policy or capital plan. The Treasurer has not filed the District’s annual financial report since …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Honeoye Central School District – Payroll (2015M-277)
… is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… 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-2016mSaratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through … Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMiddle Country Central School District – Financial Management (2016M-121)
… July 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Massapequa Water District (2014M-100)
… if the Board appropriately provided individual life insurance policies to District employees for the period … Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100State Agencies Bulletin No. 2446
… The purpose of this bulletin is to notify agencies of the 2026 pensionable overtime earnings limit for Tier 6 TRS … Effective in Administration paychecks beginning July 1, 2026, and Institution paychecks beginning July 9, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2446-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2026-employeesOpinion 98-23
… -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide maximum speed limit of twenty-five m.p.h. A …
https://www.osc.ny.gov/legal-opinions/opinion-98-23