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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… approximately $41 million. Key Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly depleted. The District … of unrestricted fund balance. Develop and adopt a reserve policy and ensure that reserves are properly used. … …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… The Oppenheim-Ephratah Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, … and the Town of Manheim in Herkimer County. The District is governed by the Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Greene Central School District – Financial Condition (2016M-17)

… Purpose of Audit The purpose of our audit was to assess District … reserves to be used, how they would be funded and when they would be used. The District’s reserve for … reserves to be used, how they will be funded and when they will be used. Review all reserve balances and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 … did not maintain adequate supporting documentation for cash collections totaling $38,377. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… Purpose of Audit The purpose of our audit was to determine if the District established … George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Franklinville Central School District – Financial Management (2017M-49)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and … which is governed by an elected five-member Board of Education, operates two schools with approximately 690 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

East Moriches Union Free School District -- Budget Review (B17-7-4)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Archived Data and Publications

… Documents and data linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publications

City of Middletown – Payroll and Leave Benefits (2024M-26)

… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Administrative Hearings

… Administration Bureau must receive your written request for a hearing within four months of the date of this letter. … (if an in-person hearing will be held) or instructions for participating in your hearing using Webex, and a brief … of the hearing request acknowledgement letter. You may ask for an extension by sending Hearing Administration a written …

https://www.osc.ny.gov/retirement/members/administrative-hearings

Opinion 2006-4

… FHLB letters of credits and “eligible letters of credit”. First, “eligible letters of credit” must provide coverage at …

https://www.osc.ny.gov/legal-opinions/opinion-2006-4

Saratoga County – Financial Condition (2013M-235)

… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget are approximately … taxes and State and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

Comptroller DiNapoli Releases Municipal Audits

… District – Purchasing (Nassau County) District officials do not require the use of purchase orders when purchasing …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… and approximately three times actual expenditures that year. Keeseville Volunteer Fire Department – Financial …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0

Oversight of Weights and Measures Programs (Follow-Up)

… vehicles to ensure quality standards are met and labeling is accurate. The Department’s Bureau of Weights and Measures …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-follow

SUNY Bulletin No. SU-185

… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employees

Accidental Death Benefit – State Police Plan

… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit … the date they became ineligible do not equal or exceed the amount of the ordinary death benefit that would have been …

https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefit

Accidental Death Benefit – Special 20- and 25-Year Plans

… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit … the date they became ineligible do not equal or exceed the amount of the ordinary death benefit that would have been …

https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefit