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West Hempstead Union Free School District – Financial Condition (2016M-116)
… multiyear long-term financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise additional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Ramapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… through June 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Newark Valley Fire District - Board Oversight (2020M-30)
… hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial … Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Granville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fHerkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215State Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee … be $354.53 per year. Effective Dates: Effective for all 2025 paychecks, as of Institution paycheck dated January 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseContract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… totaled approximately $78,000. Key Findings The Treasurer does not provide written reports to the Board. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town … a detailed project plan detailing the project scope, timetable or documentation to support the estimated costs. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… Verify State and County contract pricing was obtained on purchases made using these methods. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176