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Middleburgh Central School District – Financial Condition (2013M-206)
… update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and … accuracy of calculations and reports. … Auburn Enlarged City School District Employee Compensation and Benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… cost by $2.6 million. The management company pays most of the School’s bills, and School officials do not …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three … $54.1 million. Key Findings The Board did not adopt a comprehensive procurement policy because it did not address …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEaton No. 1 Fire District – Board Oversight (2024M-4)
… monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District … monitor financial activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that it received written financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure disbursements are supported and for appropriate and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District District employee compensation payments were accurate approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Lindenhurst Union Free School District – Collections (2024M-24)
… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office of the Attorney General, the Office of the State … submissions; they will not be collected or accepted. All submissions must be made through the electronic system. …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. District officials did not: Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsBenefits
… The Office of the State Comptroller offers competitive salaries and benefits, … available to all employees and their dependents. Opt-Out Program allows eligible employees, who have other … to be applied toward their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented …
https://www.osc.ny.gov/jobs/benefitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… complete report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) … claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. … did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials properly managed and monitored building access badge accounts
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingJustice Court Fund
… Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: … Contact the DMV: Email: [email protected] Phone: (518) 486-9786 (Public) (518) 474-0871 (Counsel) … …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundTown of Plymouth – Employee Benefits (2023M-176)
… did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Disability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or someone authorized to file on the employee’s … application, we review it to determine if it meets all filing requirements. If the requirements have been met, … General Municipal Law Sections 207-a and 207-c status; All medical records that are in your possession; Overtime …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applications