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County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … Putnam and Westchester counties. Our Office completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, … Pember Library and Museum Board Oversight of Financial Activities 2013M285 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Develop a formal disaster recovery plan that addresses the range of threats to the School's IT system, distribute the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… and structurally balanced budgets, using actual financial results from prior years and other relevant and available … on a monthly basis and use them to monitor current-year results against budget estimates throughout the year. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Travel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… Elizabeth Dorothy Case. Bump concealed his mother’s death and continued collecting her retirement and SSA … partnership in seeing that justice is served.” “Failing to report the death of an individual in order to obtain Social Security funds or other benefits is a federal crime,” said McGill, “We will continue to work …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsTotal Receipts – 2023 Financial Condition Report
… to generate revenue. A decreasing tax base may force spending reductions, increased taxes, or both. Receipts are … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… to generate revenue. A decreasing tax base may force spending reductions, increased taxes or both. Receipts are … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… complete report - pdf] Audit Objective Determine whether Batavia City School District (District) officials … Determine whether Batavia City School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryWaterloo Central School District - Financial Condition Management (2019M-137)
… unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling … as a financing source for one-time expenditures, paying down debt or reducing property taxes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and … Long Lake Fire District No 1 Controls Over Financial Activities 2014M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 1,025 students. … fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Total Receipts – 2021 Financial Condition Report
… to generate revenue. A decreasing tax base may force spending reductions, increased taxes, or both. Receipts are … by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general … that is not needed to finance operations results in real property tax levies that are higher than needed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPayroll Improvement Project Bulletin No. PIP-018
… contribution. When employees are paid, the contribution balance is calculated and evaluated using the applicable V … 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year … Salary V16 RTR Memo OTLmt NYT/NBE/NYEBT6 17,301.00 NYC Plans Overtime Earnings Tier 6 Calendar Year Tier 6 OT by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mVillage of Franklin – Fund Balance Management (2018M-13)
… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 … actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13