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Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 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 $800,000 of the remaining reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… operating surplus of $6.4 million. Appropriated fund balance of approximately $570,000 was not needed to finance … potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board and District … adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund balance that should be maintained to prepare for any … for revenues and appropriations. Develop and adopt a fund balance policy establishing the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Oneida County – Court and Trust Funds (2023-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds. The … There were no recommendations. [1] Security interest in property filed to ensure payment for contracted services rendered on the property. [2] When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… number of consecutive estimated readings before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The Board … unexpected vacancies or staff changes. Key Recommendations Pay claims only after the Board has audited and approved them …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. … The Treasurer established adequate procedures, maintained appropriate records and properly reported court and trust …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… budgets that include estimates for expenditures based on contractual and historical data. Develop a formal plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Lewiston – Purchasing (2013M-45)
… and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and … one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or hourly employees. Agency Actions Agencies … RBP (Ratification Bonus Payment) on the Time Entry page for all eligible employees using the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Oversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followCollege Readiness (Follow-Up)
… schools (excludes charter schools/students) in the 2023-24 school year. Over the past several years, NYCPS has … of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followHousing for Seniors
… (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living (Woodlawn) in the Bronx – and one development assisted through … apartments designated for homeless applicants. Only 15 of Woodlawn’s 80 apartments were awarded as of July 2022, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future Pay Change … associated with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay Change … To notify agencies of two new Increment Codes to be reported for tracking employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim