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Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Cortland County is located in central New York State and has a population of approximately 49,000. The County is … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the … maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … ensure that claims were adequately audited and the claims auditor did not report directly to the Board or prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCorinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … The City Comptroller failed to maintain individual accounting records for each capital project. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is … result in appropriating unexpended surplus funds that will not be used to sustain District operations. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationInternal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8About NYSLRS
… best-managed and best-funded plans in the nation. See our Annual Comprehensive Financial Report for additional … performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/24 … NYSLRS the New York State …
https://www.osc.ny.gov/retirement/about-nyslrsDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the … sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wyandanch Union Free School District – Budget Review (B25-7-3)
… School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersUnified Court System Bulletin No. UCS-159
… served the equivalent of 120 full-workdays in each fiscal year to be eligible for the additional increment(s) … Increment Code). Current Code Updated to 0410 4 digit max year of current grade or 0514 if salary is between 1st and 2nd longevity steps 0510 4 digit max year of current grade 0004 04 with 2 digit year for future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity