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Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mount Sinai Union Free School District – Financial Management (2013M-227)
… audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, … Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227City of Troy – Financial Condition (2015M-185)
… $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365About NYSLRS
… Common Retirement Fund (Fund), which was valued at $273.1 billion as of March 31, 2025. The Fund supports the benefits … 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-nyslrsHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … disabled in a timely manner. District officials agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mAbout this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York … ability of a government to balance recurring expenditures with recurring revenues and meet current and future financial … This report provides citizens with an overview of the financial condition of New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportMorris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting … they were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … incentive payments made during the audit period . Of the 38 payments totaling approximately $270,000 we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsNiagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the … corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141LaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a … in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State Public …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the proposed 2022-23 budget. Background The Wyandanch … (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the Authority’s financial operations for the period July …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … public benefit corporation that was established in 1990 under New York State Public Authorities Law to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
Town of Columbus Budget Development Practices 2012M225
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225About this Report – 2022 Financial Condition Report
… condition is a broad concept aimed at assessing the ability of a government to balance recurring expenditures … obligations. This concept relates to a government’s ability to deliver services and generate revenues, while … from the Government Finance Officers Association for the 2021 Financial Condition Report . …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportState Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, … disbursements and resulting cash balances; and discontinue making unauthorized interfund loans. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151