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Glens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … cash receipts totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 … documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Morehouse – Records and Reports (2021M-182)
… Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The … records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were not … of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest and penalties totaling $6,520. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Chenango County – Court and Trust Funds (2025-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets … may be provided to the court and then delivered to a county treasurer (treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Andover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145State Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility change. Affected … Units 13, 18, 46, 66 and 71, who wish to become members of the Organization of NYS Management Confidential Employees (OMCE) Effective … To notify agencies of the 209 deduction code eligibility change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… Purpose To notify agencies of the 548 deduction code eligibility change. Affected … in Bargaining Units 13, 18, 46, 66 and 71, who are members of the Organization of NYS Management Confidential Employees (OMCE) Effective … To notify agencies of the 548 deduction code eligibility change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Le Roy Central School District – Payroll (2016M-412)
… Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412East Greenbush Central School District – Claims Processing (2015M-302)
… Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… an elected 15-member Board of Education. The BOCES’ 2015-16 fiscal year budget totals approximately $64.7 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesBrewster Central School District – Financial Condition (2014M-224)
Brewster Central School District Financial Condition 2014M224
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Village of Belle Terre – Audit of Claims (2013M-87)
… operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded primarily with real property …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Fallsburg Central School District - Fund Balance Management (2020M-12)
… fund balance exceeded the statutory 4 percent limit each of the last three fiscal years ranging from 12.1 percent to … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12