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University Preparatory Charter School for Young Men - Payroll (2023M-123)
… and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and … their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation errors … with legal counsel and determine the appropriate course of action to address the overpayments and underpayments …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Watervliet City School District – Fiscal Stress (2014M-149)
… 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board of Education, serves approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149State Agencies Bulletin No. 2142
… The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In … Dates: Effective in Administration paychecks dated July 5, 2023, and Institution paychecks dated July 13, 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitCity of Olean Housing Authority – Board Oversight (2016M-93)
… 1, 2013 through January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Wolcott – Financial Management (2020M-131)
… adopt a multiyear financial and capital plan including a formal detailed plan for reserves. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouthern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Chili - Financial Management and Cash Receipts (2019M-167)
… - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were … To determine whether the Board and Town officials adopted realistic budgets and effectively …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Bonds, totaling $916 million. The bonds will be issued for the purpose of refunding certain outstanding State of New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25North Greenbush Common School District – Claims Auditing (2022M-112)
… former Superintendent while also serving as the purchasing agent and the audit and approval was not dated. Seven claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126