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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. … including available fund balance and cash balances, to prevent further decline in financial condition. Include …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, … on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive approximately $18 million in payments over the next five years compared to the $63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit … supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate … credit card payments totaling $13,563 (28 percent) before payment, as required. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… bonds, and mortgages (22.07%), private equity (14.71%), real estate and real assets (13.14%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … we reviewed. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture … action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… 16 of the New York State Agriculture and Markets Law (AML).In addition, although the Division had a price accuracy … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … of devices. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … did not include all businesses with timing devices. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Broker Search for Internal Equity and Fixed Income
… Fund (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months … process will also be required for any changes in primary or secondary coverage following a firm’s initial … and the OSC Inspector General at [email protected] in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeWallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning 07/02/2025, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … his Open Book New York website. Major Contracts Approved Department of Agriculture and Markets $5 million to Steuben … for gambling awareness and education. Department of Corrections and Community Supervision $1 million to the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016CUNY Bulletin No. CU-649
… not processed automatically Affected Employees Employees in Bargaining Units CB, T8 and TC who meet the eligibility … York State Education Law, yearly increments are to be paid in January and July for all eligible PSC represented … Actions – Pay Period 7C Agencies must review employees in Additional Remuneration (REM) Titles (HEO/Assistant Admin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-649-july-2019-city-university-new-york-cuny-increments