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York Central School District – Financial Management (2022M-96)
… totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital plans. As a result, more real property taxes were levied than was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lancaster Central School District – Financial Management (2022M-37)
… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37State Police Bulletin No. SP-243
… in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association, are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceColumbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Border City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Key Findings Company officers did not provide oversight of Company financial operations by performing even the … by designating themselves as recipients and custodians of most Company money. As a result, Company money was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39State Police Bulletin No. SP-188
… in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andVestal Fire Department – Financial Activities (2014M-265)
… thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… of our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek … approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Unified Court System Bulletin No. UCS-306
… annual salary, but it is considered pensionable earnings. Tax Information: The Judicial Longevity Bonus Payment is … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-298
… implemented the various agreements between the Unified Court System of the State of New York and the affected … Unified Court System Bulletin No UCS298 …
https://www.osc.ny.gov/node/126261Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … to the District taxpayers the Board’s decision on the appropriate level of fund balance to maintain, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4