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Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Lowville Academy and Central School District – Financial Condition (2015M-220)

… Purpose of Audit The purpose of our audit was to review the … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376

Graded Rates – Contribution Stabilization Program

… year. Fiscal Year End System Average Rate, Excluding GTLI Contribution Stabilization Program Graded Rate System Average … How graded rates for the NYSLRS Contribution Stabilization Program change …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)

… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Merrick Union Free School District – Financial Management (2024M-64)

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Lewis County – Purchase Cards (2024M-41)

… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … City officials could consider taking additional steps to increase physical accessibility at selected City facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 171 components …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… we reviewed, we identified 66 components (6 percent) where Town officials could consider taking additional steps … at the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the … no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

CUNY Bulletin No. CU-279

… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Crown Point Fire District – Board Oversight (2024M-29)

… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Village of Mexico – Financial Management (2023M-170)

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Brentwood Union Free School District – Information Technology (2023M-83)

… provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately … determined were not needed. Establish written procedures for granting, changing and disabling network user account …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83