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Caledonia-Mumford Central School District – Financial Management (2024M-101)
… complete report – pdf] Audit Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … by a total of $1.3 million over the three years, which made it appear the District had less surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Opinion 96 - 14
… et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, … and employees of a county community college are considered to be county officers and employees (see, e.g., 1988 Opns St … p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-29
… development agency, consideration should be given to whether the relationship between the village and the … Prior opinions, including Opn No. 78-614, are superseded to the extent inconsistent. You ask whether a prohibited … 18 (§§800, et seq .) contains provisions of law relative to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… financial operations. Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Supported Browsers
… and Links Policies for more information about the use of cookies on our website. … Our website and online services …
https://www.osc.ny.gov/online-services/supported-browsersState Agencies Bulletin No. 1060
… provide information regarding a change in the processing of garnishment refunds. Affected Employees Employees who have … directed to the Payroll Deductions mailbox. … Processing of Garnishment Refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTown of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… million. Key Findings Except for minor discrepancies, the employee salaries and wages we reviewed were accurately paid. We found … calculation of 403(b) matching contributions and in the employee-paid portion of health and dental insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Payment for Service Credit – Article 14 Benefits
… covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two … — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditMiller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and … The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Village of Potsdam – Financial Condition (2017M-61)
… effectively managed the Village’s financial condition for the period June 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview