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Irvington Union Free School District – Fixed Assets (2022M-89)
… possession. These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Davenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Putnam Central School District – Fund Balance Management (2020M-27)
… source to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Liverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software … that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and … estimates of revenues and appropriations based on historical trends or other known factors. Comply with the … budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsGenesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Longwood Central School District – Overtime (2021M-126)
… report - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials appropriately … Determine whether Longwood Central School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Fire Department, Inc. (Department) officials ensured that financial activity was properly recorded and supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity was properly recorded and supported, … Volunteer Fire Department Inc Department officials ensured that financial activity was properly recorded and supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesHammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … Findings The Authority has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mSouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because … Determine whether the District accurately reported fund balance and other related accounts and whether fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Webster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Tri-Valley Central School District - Financial Management (2020M-17)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17DiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026State Police Bulletin No. SP-41
… Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated June 6, 2001 Contract Provisions and Eligibility … Code: EQA Amount: $177 Payroll Register and Employee's Check The earnings code EQA will be displayed on the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeTemporary Assistance – Federal Funding and New York
… Assistance (OTDA). Benefit amounts vary based on county of residence, household size and other factors, and … is limited to 60 months for any adult. In February 2026, 192,500 people received federally funded Temporary … Genesee 134 $30,751 Greene 187 $63,660 Hamilton 11 $2,364 Herkimer 265 $74,421 Jefferson 534 $141,477 Lewis 76 $21,938 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceRetirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membership