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Wyandanch Union Free School District – Budget Review (B25-7-3)
… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … nine-member Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, … payment. Ensure that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityMount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Village of Delhi – Financial Condition (2013M-110)
Village of Delhi Financial Condition 2013M110
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Troy – Financial Condition (2015M-185)
… that includes all elements required by the Charter and frequently monitor and update the plans. Maintain individual …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Lynbrook Union Free School District – Special Programs (2016M-45)
… segregate the summer playground program Director’s duties or implement compensating controls. Records … were incomplete and inaccurate. Checks for the summer driver’s education program session were not deposited in a … and accurate. Ensure that all money collected for the driver’s education program is deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Village of Akron – Selected Financial Activities (2016M-133)
… 2014 through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village of Akron Selected Financial Activities 2016M133 …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry … The average/blended rate calculation must not be used. When the overtime is worked in a role allocated to a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… comparable, and reliable information, across the marketplace, will greatly improve the state pension fund's … so they can be profitable and successful in the global marketplace. To do so requires us to have the information …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalState Police Bulletin No. SP-243
… is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 … Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of the … is to notify agencies of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceLancaster 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-37York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Bolivar-Richburg Central School District - Financial Management (2019M-17)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
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-81Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In … soliciting competition before awarding professional service contracts. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mBorder City Hose Company – Financial Oversight (2025M-39)
… – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Determine whether Border City Hose Company Inc Company officers provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39