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Oysterponds Union Free School District - Financial Management (2019M-217)
… The Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through … back, unassigned fund balance exceeds the statutory limit by nearly 27 percentage points. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217City of Middletown - Information Technology (2018M-235)
… City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been … users had excessive permissions. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Member & Retiree E-News Archive — 2026
… For the latest retirement news and information, subscribe to E-News . June 2026 Members: … for Tier 6 Members Increased Overtime Limits for Tier 5 and 6 Members New Laws Continue to Improve Tier 6 Benefits … Member Annual Statements Available Online Your Membership and Benefits Retirees: Doing Business with NYSLRS Update Your …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026State Agencies Bulletin No. 2242
… Purpose: The purpose of this bulletin is to provide agency … and Deduction Information: For Calendar (CAL) employees: All deductions will continue to be processed for teachers … changing the combination code at the Position Pool impacts all employees in that pool. Termination of Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second … $18,229 in restitution, according to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter. Agencies can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementLockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… years because the Board did not review bills (claims) paid by the former Treasurer, receive written financial reports or … and monitor the Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105William Floyd Union Free School District – Payroll (2016M-165)
… or compares the payroll registers with payroll source documents (i.e., time records) to ensure that payments were … the work is performed. Compare payroll registers to source documents when certifying payrolls to ensure that payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
Orleans Niagara Board of Cooperative Educational Services Financial Management 2016M72
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity … and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated for … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andWoodbourne Fire District – Board Oversight (2023M-98)
… realistic budgets or maintain reasonable levels of fund balance.The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of … investments, procurement, travel and conferences, fund balance, reserves, credit card use and capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Hurley – Transfer Station Collections (2024M-132)
… complete report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, … in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely … amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the … used in reviewing and rating the proposals to ensure that all requirements set forth in the RFP process are met. …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… surpluses in two of the three subsequent fiscal years. The central treasurer did not issue pre-numbered duplicate … Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA clubs’ records. Key … in advance. Appoint a faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management