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Western Sullivan Public Library – Library Operations (2015M-156)

Western Sullivan Public Library Library Operations 2015M156

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Milford Central School District – Fund Balance Management (2022M-94)

… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Village of Cayuga Heights – Board Oversight (2014M-292)

… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

State Agencies Bulletin No. 1876

… State Agencies Bulletin No 1876 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… Law section 72-g provides that, subject to the rules and regulations of the governing board of the fire … training school or course. These additional requirements are summarized below: Training Location Additional … or counties where the district/municipal corporation is located but within New York State Prior approval of the …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

Town of Adams – Justice Court Operations (2020M-163)

… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Town of Tully – Justice Court Operations (2021M-10)

… 12 missing or deleted cashbook entries had a proper audit trail and documentation. During our fieldwork, the Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

City of Peekskill – Information Technology (2020M-164)

… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology (IT) systems were adequately secured and protected against … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Village of Cambridge – Payroll (2015M-74)

… 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Town of Lansing – Information Technology (2022M-66)

… information technology (IT) systems were adequately secured and protected against unauthorized use, access and … Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and … ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

Marlboro Central School District – Information Technology (2021M-33)

… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Watkins Glen Central School District - Financial Management (2019M-57)

… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund … deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57

Poughkeepsie City School District - Budgeting (2018M-226)

… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Poughkeepsie City School District - Payroll (2019M-110)

… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Town of Wappinger - Information Technology (2019M-220)

… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a policy … and adopt comprehensive IT policies that address breach notification, disaster recovery and PPSI, and communicate all …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System

… Issued by the Office of the State Comptroller Issued November 26, 2025  The Office of the State Comptroller (“OSC”) is seeking …

https://www.osc.ny.gov/procurement/rfp0003

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… You will be eligible to retire with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d