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Filing the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , you are …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the … with balances totaling over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific … estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… network user accounts were unneeded and additional entry points that could have been used to inappropriately access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hudson Housing Authority – Board Oversight (2016M-302)
… $867,000. Key Findings Board and Authority officials have not adopted policies and procedures to ensure that cash … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … purchasing policies and credit card payments are based on credit card statements. … Hudson Housing Authority Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… The water fund budget for the same period was $136,165. Key Findings The Board did not adequately manage the water … address financial needs and further capital improvements. Key Recommendations Adopt balanced budgets with realistic … estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… tickets. However, as of July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Island Trees Union Free School District - School District Website (S9-19-34)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received … did not: Verify an applicant’s project information or complete adequate cost-benefit analyses (CBAs) for … capital investment and salary information for reliability or compare it to estimates in project applications. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Allen – Town Clerk Collections (2024M-120)
… [read complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Sweet Home Central School District – Financial Management (2016M-207)
… flow periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Farmingdale Union Free School District – Financial Condition (2016M-235)
… because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District officials used only … and discontinue the practice of adopting budgets that result in the appropriation of fund balance that will not be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102