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Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… complete report - pdf] Audit Objective Determine whether Town officials purchased goods and services economically. … whether the Supervisor safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 … purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our recommendations and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures … and indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Training
… Earnings Training Balance of Contract for SUNY Employees and Pay … Year Old Presentation Deductions and Tax Administration Training Direct Deposit Procedures: Returns/Deletes/Reversals … Fall Conference Visit the Office of Operations Training Resources page for links to the presentations, …
https://www.osc.ny.gov/state-agencies/payroll/trainingWhitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Potsdam Central School District – Payroll (2016M-161)
… in St. Lawrence County. The District, which operates three schools with approximately 1,200 students, is governed by an … adequate procedures to ensure employees were paid their approved salaries or wages. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, … $147.2 million. Key Finding District officials did not always seek competition for professional services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Ulster County – Financial Condition (2014M-27)
… for 2013 totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that … Key Recommendation Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally balanced without depleting the unexpended surplus funds. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key … for. Key Recommendations No recommendations were included in this audit. …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … established adequate payroll processing procedures to ensure that employees were accurately paid their approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 through … $6.7 million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and offering employees a buyout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m2016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcrEnterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member … provides education to approximately 400 students from kindergarten through eighth grade. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Jamesport Fire District - Gasoline Inventory (2019M-04)
… for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the District purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of East Otto - Information Technology (2018M-156)
… technology (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were … and formalize backup procedures. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses $28,331. Village officials did not … due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Member & Retiree E-News Archive — 2026
… news and information, subscribe to E-News . April 2026 Members: April is Financial Literacy Month Comptroller … Retirees: Questions About Your Pension Payment? March 2026 Save Time with Retirement Online Retirees: NYSLRS 1099-R Tax Forms Mailed and Available Online February 2026 Pension Fund Operates at Highest Ethical and …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026