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Vestal Central School District – Fund Balances (2017M-91)
… Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates … for one time expenditures, to fund needed reserves, to pay down debt or to reduce taxes. …
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 … unnecessary. District officials have not developed a multiyear financial plan. Key Recommendations Adopt budgets … with excess funds. Develop, adopt and regularly update a multiyear financial and capital plan for a three- to five- …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Mount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is … surplus funds each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s … used less than $1 million for District operations. As a result, the District’s unexpended surplus funds routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Wyandanch Union Free School District – Budget Review (B26-7-2)
… 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates … realistic estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. …
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)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … auditor did not report directly to the Board or prepare a written report of audit findings. Key Recommendations … limit and reduce the amount of surplus fund balance in a manner that benefits District residents. Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount 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, … and Groveland, in Livingston County, and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Corinth Central School District – Financial Condition (2015M-68)
… Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located … Upper Mohawk Valley Memorial Auditorium Authority Procurement …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Niagara Falls Water Board – Financial Management (2015M-141)
… cash in the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides … for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five … The Board did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247SUNY Bulletin No. SU-213
… the 2014 Discretionary Award. Affected Employees Employees in the State University Professional Services Negotiating … York and the United University Professions, provides for a one-time lump sum bonus payment distributed at the … Miscellaneous Payment Information The Discretionary Award is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedSUNY Bulletin No. SU-216
… agency instructions for processing the 2014-2015 Downstate Location Stipend. Affected Employees Employees in the State … America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New York … Each campus is allocated a portion of the Downstate Location Fund based on the number of employees in BU28. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employeesForest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, … of your years of service. (For a disability not sustained in service, you must have at least five years of total … New York State Department of Environmental Conservation.) In service upon which your membership is based. If you are …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-e