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Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts … for the activity fund. Appoint a faculty auditor to oversee the management of activity fund moneys. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomAccounts Payable Advisory No. 59
… XII, Section 5.I – Prompt Payment Interest Calculations and the Prompt Payment Interest Calculator . … The Prompt …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolAbandoned Property
… Program Legislative Session 2021-2022: Abandoned Property – Signed into law on November 22, 2022 as Chapter …
https://www.osc.ny.gov/legislation/abandoned-property-0Unified Court System Bulletin No. UCS-290
… The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-290-hold-april-2020-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1829
… The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1829-hold-april-2020-civil-service-employees-association-csea-2-salaryState Agencies Bulletin No. 1828
… The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1828-hold-april-2020-2-salary-increase-arbitration-eligible-bu01-and-nonOther Bulletin No. 55
… The purpose of this bulletin is to inform the State University Construction Fund of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-55-hold-april-2020-state-university-construction-fund-scfState Police Bulletin No. SP-208
… The purpose of this bulletin is to inform the agency of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-208-hold-april-1-2020-2-salary-increase-state-police-employees-representedRefunding of State Bonds
… (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call premium …
https://www.osc.ny.gov/legislation/refunding-state-bondsLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, … Background The Long Beach City School District is located in Nassau County. The District, which operates six schools … approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and … appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the Board funded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which … approximately $2.15 million. Key Findings The Board did not complete a proper audit of claims from vendors prior to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116CUNY Bulletin No. CU-284
… Purpose To notify CUNY agencies of the new Deduction Code 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, … cancellations, and/or changes. Agency update access is not available for this deduction. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessTown of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … for the use of these accumulated funds. The Board has not adopted long-term financial and infrastructure plans that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Franklin Square Union Free School District – Fund Balance (2016M-129)
… appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key … unassigned fund balance complies with the statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in … approximately $18.8 million. Key Findings The Board did not adopt realistic budgets based on historical or known …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Irvington Union Free School District – Fixed Assets (2022M-89)
… and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89An Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdf