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Division of Housing and Community Renewal Bulletin No. DH-127

… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … provides for payment of performance advances on October 1 to eligible DC 37 RRSU employees based on the 2022 Salary … 001-032) and NS positions (Grade 600), which are equated to a grade (Grade 001-032) and whose annual salary is below …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performance

School Districts – Lead in Water: Testing and Reporting (2025-MS-2)

… and 418 (6 percent) could not be matched to a District test result because records were not available and District … had at least one or more issues with reporting their test results, including no reporting at all, late reporting, … and/or guardians in writing, and/or no posting of all test results on the Districts’ websites. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2

Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)

… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board … public review in the Town Clerk’s office. 1 According to New York State General Municipal Law (GML), local governments …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68

Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)

… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6

Moravia Central School District – Lead Testing and Reporting (S9-25-2)

… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2

Germantown Central School District – Lead Testing and Reporting (S9-25-3)

… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3

York Central School District – Lead Testing and Reporting (S9-25-19)

… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19

Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)

… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …

https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47

Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)

… 6, 2024 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a … will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent …

https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82

Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)

… for the general management and control of AIDA, including project approval and monitoring. An Interim Executive … For 2023, AIDA reported 16 active projects with project costs totaling $102 million to the New York State … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval

Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … current and accessible, residents are able to see how their tax dollars are being spent, and they are given the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … Recommendations Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … gas. Five units (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … we identified for comparison. Three units (Broome County, Cortland County and North Syracuse Central School District) …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

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