Search
Addison Central School District – Financial Condition (2016M-30)
… School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 … To determine whether Office of Children and Family Services officials have been …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Richfield Springs – Justice Court (S9-14-1)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the … a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … Recommendations Develop and enforce written procedures for managing user accounts. Provide security awareness … Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… District (District) officials properly managed nonstudent network user accounts and financial software access controls. Key Findings District officials did not properly manage nonstudent network user accounts and financial software access controls. … District District officials properly managed nonstudent network user accounts and financial software access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… general management and financial and operational affairs. Commerce Chenango, Inc. (Commerce) was hired to perform administrative services on … of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators … costs totaling $338,108, which annually ranged between 28 and 32 percent of the total wages paid of approximately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Releases Lower Manhattan Economic Snapshot
… that will be completed by 2019, according to the Downtown Alliance. The report is part of a series by DiNapoli … the past 15 years,” said Jessica Lappin, President of the Alliance for Downtown New York. “In the wake of one of the … startups and some of the world’s most innovative media companies alongside the addition of new restaurants, stores …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, … board who also serves as an officer of two not-for-profit corporations and a director of one of the corporations does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9