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Wyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Clifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park … by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Carthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by … fund balance in accordance with statutory requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 2,800 students, is governed by an elected … million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the … effectively. The Comptroller is also the trustee of the Common Retirement Fund (Fund), which was valued at $267.4 …
https://www.osc.ny.gov/retirement/about-nyslrsInternal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for … Control Act Implementation Guide: Strengthening Compliance with the Act and Standards Budget Bulletins Governmental Internal Control …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Franklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Agencies Bulletin No. 1476
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2016 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2015 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1322
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2014 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationInlet Common School District – Claims Auditing (2015M-285)
… Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school … official. Key Recommendations There are no recommendations in this report. … Inlet Common School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which operates one … rates. Key Recommendations There are no recommendations in this report. … Heuvelton Central School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322