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Management of Energy Consumption

… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Village of Richfield Springs – Justice Court (S9-14-1)

… Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

Town of Queensbury – Justice Court (S9-14-2)

Town of Queensbury Justice Court S9142

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … reserve and overfunded the retirement contribution reserve by $4.3 million. The Board did not hire the most qualified … candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Fonda-Fultonville Central School District – Payroll (2015M-118)

… District officials did not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

Massena Central School District – Financial Condition (2016M-21)

… EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Oneonta City School District –Financial Condition (2013M-165)

… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Lyncourt Union Free School District – Financial Condition (2016M-62)

… one school with approximately 377 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… and other participating school districts, is governed by a seven-member Board of Education elected by the boards of the component districts. For the 2014-15 … for and report programs supported in whole or in part by specific revenue sources, totaled approximately $19.3 …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… were higher than needed to finance actual expenditures. By continually overestimating appropriations year after year, … and District officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 … Allowed surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Brockport Central School District - Financial Management (2023M-107)

… in the debt service fund had $700,000 in unidentified money that should be returned to the general fund. The … and capital plans, inhibiting effective financial management. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… inspection and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Oneida County – Court and Trust Funds (2023-C&T-3)

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping … 2 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Schoharie County Court and Trust Funds (2022-C&T-3)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and members as required, and did not have a system for recording all receipts and disbursements. The President …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

State Agencies Bulletin No. 1064

… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … to Job Rate 004X 004X if the new salary is below 10 year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step Current Code Update to 005X 005X if the new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updates

State Agencies Bulletin No. 890

… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Advance Requirements CSEA employees whose annual salary is below the Job Rate of the employee's current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/890-april-2009-performance-advances-and-longevity-payments-graded-and-ns