Search
Town of Ballston - Water Fund Financial Operations (2023M-60)
… we reviewed because she included $3,784 that was not yet overdue. Officials did not reconcile water purchased or …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Services (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and … Education (Board) did not always ensure non-instructional employee overtime was properly monitored, approved or … Services BOCES officials ensured noninstructional employee overtime was properly monitored approved and …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mOneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and … operates three schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli: Local Sales Tax Collections Nearly Flat in July
… amounts are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Fiscal Stress Monitoring System Statistics
… information they can use to pursue corrective actions in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress Monitoring System – … display the percentage of municipalities that did not file in time to receive a fiscal stress score. Selecting a county …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them. Officials also have not developed a fund … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: Local Sales Tax Collections Up 2.3% in October
… amounts are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberOpinion 89-64
… -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) -- … LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Unified Court System Bulletin No. UCS-306
… 2018, which implemented the various agreements between the Unified Court System of the State of New York and the affected bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … 2021. About the Program On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data