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Jamestown City School District – Financial Condition (2015M-120)
… District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately … update a multiyear financial plan for a three- to five-year period that is sustainable and includes information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 million. Key Findings Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 million. Key Findings … funds averaged almost 8 percent of the subsequent year’s appropriations, or almost twice the legal limit of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School … The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… records. District officials did not review the direct deposit upload document or compare this document with the … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Oneonta City School District –Financial Condition (2013M-165)
… fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. Key Finding District … meets regularly to monitor and evaluate the current year’s budget and available fund balance and to plan for next … budgets and monitored the budgets throughout the year to properly manage the District’s financial condition. …
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)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … four of which were overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetFiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal … facing. This early warning system provides local officials and taxpayers with timely and objective information they can … over the past decade. For more detailed information on how FSMS works, including the measures used to determine …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… plans. Consider funding reserves for current and upcoming capital needs. Town officials generally agreed with …
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)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Chester – Time and Attendance Records (2017M-287)
… over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million. Key Findings … Recommendations Implement comprehensive written procedures for time and attendance. Require all employees to complete …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services … for procuring goods and services that GML does not require to be competitively bid. The County procured goods and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if … under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. … governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209CUNY Bulletin No. CU-297
… the calc routine will change from “DEFAULT TO DEDUCTION TABLE” to “FLAT AMOUNT.” Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384