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Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $368 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… Onondaga County. The District, which operates one school with approximately 377 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… BOCES did not enter into intermunicipal agreements with its component districts for the operation of adult and … on a timely basis. Enter into intermunicipal agreements with component districts for self-sustaining adult education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory limit by 7 … plan that detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 million or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed … by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to … the swing in operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Schoharie County Court and Trust Funds (2022-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we … had adequate documentation and procedures in place for addressing consumer complaints and performing price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2State Agencies Bulletin No. 890
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Advance Requirements CSEA employees whose annual salary is below the Job Rate of the employee's current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 1064
… Pay Period 1L Background Pursuant to the determination of the Governor’s Office of Employee Relations, the following … by NYSCOPBA or Council 82 whose base annual salary is below the Job Rate of the employee's current grade on the … and Promotion Recalculations for eligible graded employees who are Active, on a Paid Leave of Absence (except Sick …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 981
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … represented by NYSCOPBA or Council 82 whose base annual salary is below the Job Rate of the employee's current grade on the applicable Salary Schedule are eligible for a Performance Advance if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/981-april-2010-performance-advances-and-pre-shift-briefing-updates-employees