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Avon Central School District – Financial Management (2024M-75)

Determine whether the Avon Central School District District Board of Education Board and District officials effectively managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Town of Gorham – Procurement (2024M-7)

… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. … always procure goods and services in accordance with Town policy, statutory requirements and good business practices. … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by … allow for the recovery of previously granted benefits if job creation goals, economic goals or other terms of the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Delaware County – Assigned Counsel (2016M-384)

… individuals charged with a crime, or otherwise entitled by law to counsel, who are financially unable to afford counsel, … assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … Law and State Executive Law were amended in April 2017 and now require counties to implement OILS criteria by April 1, …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)

… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financial

County of Rockland – Budget Review (B6-16-19)

… the County to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Irvington Union Free School District – Information Technology (2016M-266)

… over information technology (IT) for the period July 1, 2014 through February 22, 2016. Background The Irvington … District, which operates four schools with approximately 1,700 students, is governed by an elected five-member Board … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Trumansburg Central School District – School Lunch Operations (2015M-171)

… must consider adjusting multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Chateaugay Central School District – Leave Accruals (2016M-149)

… in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

State Agencies Bulletin No. 1932

… to eligible PEF employees based on the 04/01/2018 Salary Schedule. Note: Although the PEF contract has been ratified … eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and

Disability Benefits

… members need to know about disability retirement benefits from the New York State and Local Retirement System NYSLRS …

https://www.osc.ny.gov/retirement/members/disability-benefits

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… Westchester County Department of Social Services Contract Monitoring 2018M35 …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Town of Corinth – Claims Auditing (2017M-102)

… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Beacon City School District – Budget Review (B6-14-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10