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Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … agreements.  Key Findings  The Board entered into written staff services agreements (agreements) with Naturally Lewis, … (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… Town of Pound Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment. Key Findings  … the Town of Pound Ridge Town Board Board procured goods and services in accordance with Board policy and applicable …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

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

… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …

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)

… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies.  Town officials agreed with …

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)

… and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises nine … Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key …

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)

… OILS criteria by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work …

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

Global Concepts Charter School – Cash Disbursements (2017M-126)

… of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through … allowed the Board Chair to control all aspects of the disbursement and purchasing processes. The School’s charter … we reviewed. Key Recommendations Review and update cash disbursement and purchasing policies to ensure they are …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

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

… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …

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

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

… The District, which operates one school with approximately 550 students, is governed by an elected seven-member Board of …

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

Highland Central School District – Financial Condition (2013M-358)

… of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Town of Smithtown – Departmental Operations (2017M-66)

… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Bolton Central School District – Financial Condition (2013M-58)

… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Village of Richmondville – Disbursements (2012M-178)

… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … insurance. In addition, 447 checks totaling approximately $325,000 were inappropriately paid prior to Board audit. There is …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

East Ramapo Central School District – Financial Condition (2013M-141)

… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

State Police Bulletin No. SP-138

… 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Division of State Police employees … on 11/01/11. OSC Actions Expertise Pay is pensionable and included in the calculation of overtime. For eligible employees who are in Bargaining Unit 62 and in an eligible status on 11/01/11, OSC will automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-pay

State Police Bulletin No. SP-143

… shall receive Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the payment, employees … Paid Leave of Absence or Military Stipend Leave (MLS, MTS) status on 11/01/12. Hazardous Duty Pay is pensionable … OT Effective Date: 11/01/12 Annual Additional Earnings: $1,200 End Date: 10/31/13 Control-D Report The following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-pay

State Police Bulletin No. SP-147

… Unit 62 shall receive Expertise Pay in the amount of $1,200 annually. To be eligible for the payment, employees … Paid Leave of Absence or Military Stipend Leave (MLS, MTS) status on 11/01/13. OSC Actions For eligible employees … OT Effective Date: 11/01/13 Annual Additional Earnings: $1,200 End Date: 10/31/14 Control-D Report The following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay