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Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … sought competition for purchases totaling $478,613. In particular, officials did not: Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86State Agencies Bulletin No. 1276
… Purpose To inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s automatic … LEG Pay Basis Code on the following payrolls: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly … To inform the NYS Senate and NYS Assembly Payroll Offices of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school districts will be capped at 2 percent, according … For the second year in a row property tax levy growth for school districts will be capped at 2 percent according to …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… to enact real campaign finance reform and publicly fund elections was badly handled during budget negotiations. It …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… but others must examine their budgets to determine where they can limit spending or cut costs in order to stay … the 10 cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentState Agencies Bulletin No. 2089
The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $2202801
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
East Kingston Volunteer Fire Company Financial Activities 2017M191
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Franklin Square Public Library - Claims Audit (2018M-48)
… [read complete report - pdf] Audit Objective Determine if the Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfFriendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement … Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175About NYSLRS
… the best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional … about the Fund’s performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsVillage of Clayville – Board Oversight (2015M-115)
… for the period June 1, 2013 through December 31, 2014. Background The Village of Clayville is located in the … five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… (District) officials ensured network and financial software access controls were adequate to protect District … officials did not ensure that network and financial software access controls were adequate to protect District IT … access or loss. Sensitive network and financial software access control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationTown of Throop – Highway Department (2021M-115)
… to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s … ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared … Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a complete, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115