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East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsSmithtown Central School District – Capital Projects (2016M-202)
… period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in … stated that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… leaves District employment. The District’s inventory of portable electronic devices lacked key information, such as … implement policies and procedures to properly account for portable electronic devices issued to new hires and employees … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 … regarding the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTupper Lake Central School District – Financial Condition (2014M-151)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; and the Town of Fabius in Onondaga County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… or bank statements was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the … they are certified by at least two members of the finance committee and have adequate support. Ensure the finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this year. The budgeted revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed were not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Cayuga County Community College – Information Technology (2013M-291)
… for five installed software programs that required licensing. Software was found on one computer that was not …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291How the Program Works – Contribution Stabilization Program
… annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s total invoice, … (not including Group Term Life Insurance [GTLI]) from their last invoice, they will not be required to pay a … fund balances: Sign in to your Retirement Online account. From your Account Homepage, click the “Access Billing …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works