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Killawog Fire District – Controls Over Financial Operations (2013M-111)
… of next year’s budgeted appropriations. The Board does not conduct an annual audit of the Treasurer’s records or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. However, District officials did not develop procedures to ensure: Tax certiorari judgments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Village of Suffern – Budget Review (B26-6-3)
… budget. Background The Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the tentative budget are reasonable. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Falconer Central School District – Financial Management (2016M-146)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Trumansburg Central School District – School Lunch Operations (2015M-171)
… with federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Chateaugay Central School District – Leave Accruals (2016M-149)
… without supervisory oversight and District officials did not perform periodic reviews of employee leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Village of Hempstead – Budget Review (B7-16-4)
… to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Stratford – Supervisor’s Records (2013M-11)
… January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Eastchester – Parking Ticket Collections (2012M-246)
… Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal years 2010 through 2012. Despite the high collection rate, the Court still had $1.89 million in cumulative unpaid …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Suffern – Budget Review (B21-6-2)
… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Unified Court System Bulletin No. UCS-103
… Unit SK who receive a paycheck or direct deposit advice statement dated October 4, 2006 or November 29, 2006 … for employees who receive a paycheck or direct deposit advice statement dated November 29, 2006 for whom the benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 1353
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan balance is second only to California, according to a new … remained stubbornly high despite steady employment gains and state tax rates that have already increased to maximum …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fund