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North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
Forestville Central School District Transportation Operations and Cafeteria Financial Condition 2014M70
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities for the period January 1, … The purpose of our audit was to examine the Towns financial activities for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Travel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and procedures for the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report … some improvements. Of the seven audit recommendations, three were fully implemented, three were partially implemented and one was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $13.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… in November 2019. Background The District is located in Rockland County. The Board of Education (Board) is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the audit report released in August 2020. Background The District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fBriarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… our audit was to review the District’s budgeting practices for the period July 1, 2013 through August 31, 2014. … with approximately 1,500 students. Budgeted appropriations for the 2014-15 fiscal year were $49,335,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fCUNY Bulletin No. CU-688
… Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesState Agencies Bulletin No. 2019
… using the effective date of the Hire, Position Change or Transfer action. OSC will automatically insert a row on the … and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 2261
… and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or before … and transfers requested on the Job Action Requests or Transfer Requests page with an effective date after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andOpinion 89-28
… provides that the allocation may be "on a ratio of full valuations of real property, or on the basis of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 95-15
… library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school … meet the estimated expenditures of the school district ( id .). Taxes for library purposes must be levied and …
https://www.osc.ny.gov/legal-opinions/opinion-95-15