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Ossining Union Free School District – Financial Management (2017M-176)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … Recalculated unrestricted fund balance ranged between 5 and 9 percent of ensuing years’ appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village 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-25Unified Court System Bulletin No. UCS-95
… District Council 37, American Federation of State, County and Municipal Employees Background At the request of the … must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainManagement of Energy Consumption (Follow-Up)
… extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( … achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key Findings We determined that OCFS has implemented both recommendations made in our initial report. OCFS has developed and implemented a …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followState Agencies Bulletin No. 1533
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the … TSYEDA, T5CNYB, T6CNYA, T6CNYB, T7CNYB, T5SNYB, T6SNYB, and T7SNYB. OSC Actions OSC has updated PayServ to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementHerkimer 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. … Herkimer Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68City of Gloversville – Parking Violation Operations (2016M-231)
… The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed … Examine the effectiveness of collection strategies and consider enhanced or alternative measures that may increase the collection of fines and related penalties. … City of Gloversville Parking …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town 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-b6-13-18Granville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Gold 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 … Shore School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. … in accordance with the requirements of the special act and document in the minutes that abstracts of audited claims …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual update … District officials generally agreed with our findings and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District is … five recommendations were partially implemented and one recommendation was not implemented. … The purpose of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fRamapo Catskill Library System – Procurement (2015M-84)
… libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by … adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for the 2014-15 … of fund balance to finance recurring expenditures and, as a result, the budgets were not structurally balanced. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Bethlehem Central School District – Credit Cards (2017M-41)
… claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through … School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41West Hempstead Union Free School District – Financial Condition (2016M-116)
… 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town is … entered into the financial system. Adopt written policies and implement procedures for Recreation Department employees to follow when collecting, handling and recording cash receipts. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 2293
… Purpose: The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increase