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State Agencies Bulletin No. 1881

… York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, … are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Whitney Point Central School District – Extra-Classroom Activities (2016M-282)

… procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. … Whitney Point …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m

CUNY Bulletin No. CU-113

… non-represented employees Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll … has been discontinued for non-represented employees in Bargaining Units TC,U2 and U6. OSC Actions Effective … withheld from non-represented employees will be provided in a forthcoming Bulletin. Questions Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cuny

Churchville-Chili Central School District – Financial Management (2015M-354)

… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … report that includes the reserve balances and planned uses, but does not address the establishment of each reserve, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

City of Elmira – Financial Condition (2017M-90)

City of Elmira Financial Condition 2017M90

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

City of Troy – Financial Condition (2015M-185)

City of Troy Financial Condition 2015M185

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

Mexico Academy Central School District –Financial Management (2016M-219)

… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … revenue sources are finite. … Mexico Academy Central School District Financial Management 2016M219 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219

Mount 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-227

Livonia Central School District – Software Management (2016M-293)

… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain … reports, which hindered the Board from monitoring the Town’s financial condition. While revenues and expenditures were …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the … Mayor for two payments totaling $1,500 for the Village’s accounting software, paid with her personal credit card. The …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Village of Hunter – Financial Operations (2023M-164)

Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Eden Central School District – Capital Project Management (2024M-83)

… manner. We determined that: $545,538 of additional work was not included in the project proposition or … the opportunity to approve or reject the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, officials may have …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … action. … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Town of Volney – Financial Operations Oversight (2024M-93)

… fiscal position and results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (GML), Section 30. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Wallace Fire District – Board Oversight (2024M-126)

… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of Butler – Financial Management (2024M-119)

… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119