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Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Overview – Legacy Reporting
… on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBolivar-Richburg Central School District - Financial Management (2019M-17)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in … Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the … Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124York Central School District – Financial Management (2022M-96)
… totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital plans. As a result, more real property taxes were levied than was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate … The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is significant risk that Company money could be used inappropriately without …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Border City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Key Findings Company officers did not provide oversight of Company financial operations by performing even the … by designating themselves as recipients and custodians of most Company money. As a result, Company money was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Vestal Fire Department – Financial Activities (2014M-265)
… thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… of our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Opinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Employer E-News Archive — 2024
… Made the Switch May 2024 E-News was not published in May. April 2024 New State Budget Affects NYSLRS …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Opinion 88-65
… paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the … this state; national banking association; federal savings bank or federal savings and loan association; federal credit …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December 31, 2015. … The District did not bill and collect about $237,000 in reimbursement for students. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBarker Central School District – Payroll (2023M-19)
… [read complete report - 2023M-19] Audit Objective Determine whether Barker Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19