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Central Square Central School District – Fund Balance (2022M-196)
… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Determine whether the Charter School of Educational Excellence School Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Fine Fire District – Board Oversight (2023M-81)
… fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire … York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… attached to minimize tripping hazards and interior office signs with raised lettering and Braille. 20 components at the … inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars … as marked access aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … accounting records and reports. The Supervisor’s failure to maintain complete and accurate records or adequately … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Skaneateles – Claims Auditing (2024M-68)
… complete report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While the claims we … Determine whether Village of Skaneateles Village claims were adequately …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Oakfield-Alabama Central School District – Procurement (2024M-103)
… not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank … any differences existed between bank records and his check register. Key Recommendations Conduct an annual audit … financial institution provide cancelled checks or check images. Prepare monthly bank reconciliations and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Administration paychecks dated January … paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy growth …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actVested Retirement Benefit – Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age … reach retirement age, you will be entitled to a retirement benefit based on your service and salary earned when you were … to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age … reach retirement age, you will be entitled to a retirement benefit based on your service and salary earned when you were … to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age … reach retirement age, you will be entitled to a retirement benefit based on your service and salary earned when you were … to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit