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Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Chemung County. The District, which operates two schools with approximately 1,120 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDepew Union Free School District – Investment Program (2023M-77)
… the 2023-24 tax levy. Key Recommendations Comply with the District’s investment policy and develop … program procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… $10,700. Key Finding The Treasurer did not comply with the provision of the bylaws that requires getting …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Charter School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials … tuition billing and collections. School officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8State Police Disability (Section 363-b) – State Police Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service; and In the service upon which your membership is based. If you … days of the discontinuance. For a disability not sustained in service, you must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: 33 School Districts Reported in Fiscal Stress
… also noted that the Southern Tier was the only region with a decrease from the previous school fiscal year in the … View schools districts in stress: https://www.osc.state.ny.us/localgov/fiscalmonitoring/schools/pdf/2019/stress-list.pdf …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionProcurement Opportunities
… Period Start Date specified in the table above and ends with contract execution by OSC or, where applicable, contract … approval by OSC’s Bureau of Contracts. How to contact us during the restricted period Submit all inquiries as …
https://www.osc.ny.gov/procurementOpinion 96-13
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs … RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… oversight of the Treasurer’s activities by requesting and reviewing financial records. Review and approve all debit card transactions before card purchases …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… examine whether the Board ensured that cash disbursements and receipts were properly recorded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mHadley-Luzerne Central School District - Financial Management (2018M-103)
… managed District finances by adopting realistic budgets and developing long-term financial plans for reserve funds. … statutory limitations. District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Determine whether the Board provided adequate oversight and management of the District’s financial activities. Key … totaling $43,334 that included coverage for property and equipment not owned by the District. Key Recommendations … Board should ensure that: Financial reports are accurate and comply with applicable laws. Competitive bids or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hartford Central School District – Cafeteria Collections (2018M-10)
… whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… balance and reserve policies and use them in conjunction with the annual budget process. … Town of Neversink Multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period … District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and approved by the Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Cuyler – Town Clerk Operations (2017M-207)
… Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 … The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is … The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s receipts for 2016 were approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207