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Fabius-Pompey Central School District – Budget Review (B3-15-9)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Richfield Springs Central School District – Financial Condition (2014M-83)

… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Chenango Valley Central School District – Budget Review (B4-15-8)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budgets are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

South Country Central School District – Procurement (2013M-91)

… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Beacon City School District – Budget Review (B6-14-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Contract Advisory No. 32

… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … References: Appendix A – Standard Clauses for New York State Contracts GFO Section, XI.2.A Thresholds …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

Suffern Central School District - Financial Condition (2019M-145)

… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Green Island Union Free School District - Separation Payments (2019M-55)

… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Beacon City School District – Budget Review (B6-13-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to … District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Edmeston Central School District - Fund Balance (2020M-1)

… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Mount Markham Central School District – Financial Management (2020M-39)

… in deficits planned in the budgets. District officials have not updated the multiyear financial plan since it was …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Maine-Endwell Central School District - Leave Records (2019M-40)

… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… Employees used cash received from sales to purchase food and supplies. Key Recommendations Ensure all College …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

More About This Retirement Plan – Article 14 Benefits

… These benefits are available to Tier 3 New York State and Local Police and Fire Retirement System members who joined on or … “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the …

https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan