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Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Fairview Fire District – Financial Operations (2024M-138)
… of the District Treasurer (Treasurer) to an independent contractor. Unrealistic budgets increased taxpayer burden and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials did not … it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of … job responsibilities. Develop a written IT contingency plan. School officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rockville Centre Union Free School District – Information Technology (2023M-140)
… users (41 percent) accessed websites, such as shopping, entertainment and social media, on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mThousand Islands Central School District – Financial Management (2022M-201)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… the majority of property taxes in the town-wide (TW) funds, where additional funding was not needed due to the … necessary property taxes in the town-outside-village (TOV) funds. The Town paid additional costs of $51,400 to have the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Port Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Used 27 $1,642 $1,103 $2,745 New 30 $1,355 $865 $2,220 Variance 3 $287 $238 $525 The point here isn’t that a new vehicle is …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are a Tier 2, 3, 5 or 6 member, with at least 90 days of service since last joining PFRS, and your death occurs: …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit