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Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … Central School District – Professional Services (Madison County and Onondaga County) District officials appropriately … increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Rensselaer City School District – Financial Condition (2016M-286)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 million. Key Findings The … multiyear financial and capital plans for a three- to five-year period that address any economic or environmental …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Westmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately … tax levies at amounts the Board considered reasonable, making it appear that the District needed to raise real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … performed by the Deputy were accurate by tracing them to source records. District officials did not review the … Routinely generate and review payroll change reports to promptly identify, investigate and resolve any payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Massena Central School District – Financial Condition (2016M-21)
… benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of … compliance with the statutory limits. Review current EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Oneonta City School District –Financial Condition (2013M-165)
… of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. … million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of $810,000 in fund … fund balance was used. As a result, the District’s year-end unrestricted fund balance as a percentage of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … $8.7 million (4 percent). Five reserves had unreasonably high balances totaling $24.5 million that were not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Bethany – Town Clerk Fees (2017M-226)
… was to determine whether the Town Clerk properly accounted for fees for the period January 1, 2016 through August 14, 2017. … Town Board. General Fund budgeted appropriations for 2017 totaled approximately $450,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Sempronius Fire Company – Financial Activities (2017M-231)
… Fire Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231State Agencies Bulletin No. 1502
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who wish to become … eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… code eligibility change. Affected Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who are members of … eligibility for OMCE Special Benefits to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290West Hempstead Water District – Life Insurance (2016M-393)
… Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The … by an elected three-member Board of Commissioners. In 2015, revenue totaled approximately $4.1 million and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393State Agencies Bulletin No. 303
… 01 represented by the New York State Correctional Officers and Police Benevolent Association are eligible for this new code. … OSC Actions The New York State Correctional Officers and Police Benevolent Association will send OSC a file to start …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322