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City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Goshen Central School District – Financial Condition (2017M-46)
… years 2011-12 through 2015-16, the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was not … the practice of adopting budgets that appropriate fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided … fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … towns in Cortland County. The District is governed by the Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with … used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for … for administrative employees that accurately records the hours worked by those employees. Ensure pay rates are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Monticello – Board Oversight (2016M-337)
… a succession plan in place during periods of unexpected vacancies or staff changes. Key Recommendations Pay claims …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Fonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Glens Falls Common School District – Financial Condition (2015M-66)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key Findings The Board … with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The Board appropriated $154,860 of … percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Wyoming Central School District – Financial Management (2016M-67)
… with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Town of Friendship – Water Accountability (2013M-281)
… to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … of a Town Supervisor and four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled … taken adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Divorce – New Career Plan
… The New York State Court of Appeals has determined that retirement benefits are … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has … certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An exception applies if …
https://www.osc.ny.gov/retirement/publications/1515/divorceFiscal Stress Monitoring System Statistics
… comprehensive manner. A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… whether the Board provided adequate oversight of District financial operations for the period January 1, 2013 through … Board. The Treasurer has not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal … Ensure that the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialFarmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The … 8 percent (two times the statutory limit) of the ensuing year’s operations during all four fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mMontauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002IX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… for by statute, resulting in higher than necessary tax levies. Key Recommendations Discontinue appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management