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SUNY Bulletin No. SU-372
… Purpose: The purpose of this bulletin is to provide agency instructions for … campus president are affected. Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyFriendship Central School District – Fund Balance and Reserves (2022M-55)
… million (8 percent) in the three fiscal years audited. This made it appear the District needed to use fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed … officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated … fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Clarence Central School District – Financial Condition Management (2022M-46)
… report - pdf] Audit Objective Determine whether the Clarence Central School District’s (District) Board of … Determine whether the Clarence Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls … adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not … or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mBrockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Homer Central School District - Criminal History Background Checks (2019M-76)
… the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees … to ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… in accordance with the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board … and part-time employees for compliance with applicable CBA terms and, if necessary, correct discrepancies. 1 A …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Great River Fire District – Treasurer Reports (2025M-125)
… and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… plan or adjust budget lines that were overspent. As a result, the Corporation experienced significant cost overruns … 2024 calendar years, primarily due to an increase in video lottery terminal and hotel revenues. For the calendar year … percent) and operating expenses increased by more than $8.4 million (22 percent). The most significant expense …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementSUNY Bulletin No. SU-387
… Purpose: The purpose of this bulletin is to provide agency instructions for … must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesMiller Place Fire District – Credit Cards (2024M-58)
… of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for appropriate … Findings The Board did not always ensure that credit card charges were properly approved, supported and for appropriate … for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104