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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Fairport Public Library – Financial Management (2014M-354)

… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Southern Cayuga Central School District – Financial Condition (2020M-77)

… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

State Agencies Bulletin No. 1881

… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … NYCTRS, and NYCBERS are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The … earnings limit with an effective date of January 1, 2021 for the plan year. Agency Actions Agencies must notify …

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

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

Orange County Probation Department – Restitution Payments (S9-20-1)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Putnam County Probation Department – Restitution Payments (S9-20-2)

… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Keene Central School District – Transportation State Aid (2021M-63)

… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

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

… – pdf] Audit Objective  Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

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

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

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

… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …

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

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

LaGrange Fire District – Board Oversight (2014M-127)

LaGrange Fire District Board Oversight 2014M127

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

DiNapoli Announces Sale of General Obligation Bonds

… March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money … purposes. The net proceeds of the Series 2019A Tax-Exempt Bonds will finance projects authorized by the following … and Smart Schools (2014). The Series 2019A Tax-Exempt Bonds will mature over nine years. The bonds will be awarded …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bonds

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

McGraw Central School District – Fund Balances (2017M-248)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… bank reconciliations, bank statements and canceled check images. The Board did not require the Treasurer to submit an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

State Agencies Bulletin No. 2085

… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … The minimum hourly wage for State employees whose job location is within the five boroughs of New York City (NYC), … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wage