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Bemus Point Central School District – Reserve Funds (2014M-281)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … reclassified as unrestricted fund balance. Develop a plan to use the excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… year's budget. Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written fund balance policy that establishes reasonable levels of fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town 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-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Mechanicville Housing Authority – Tenant Rents (2015M-246)
… was to examine the Authority’s internal controls over rent payments received from tenants for the period October 1, … $2.2 million. Key Findings Not all employees who collect rent have unique user names and passwords in the computer …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 91-25
… title is structured so as to consist of a minimum salary plus a series of "increments or steps" and that the longevity … to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the … Business Units must use single payment vendor IDs to process specific payments or refunds through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsSUNY Bulletin No. SU-321
… a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to … begin using the new Time Entry Overtime Earnings Codes beginning in Administration Pay Period 16L, checks dated … 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 3744662 T …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesOther Bulletin No. 75
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2024 SCF CSEA Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilXII.5.I Prompt Payment Interest – XII. Expenditures
… requires the State to pay vendors promptly (within 30 days for most vendors, 15 days for qualified Small Business vendors. When the State … SFL §179-f requires the State to pay vendors within 30 days for most vendors, and 15 days for qualified Small … 179f requires the State to pay vendors promptly within 30 days for most vendors 15 days for qualified Small Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund’s (Fund) efforts to increase corporate accountability for progress on diversity, equity and inclusion (DEI) issues. DiNapoli’s … York State Comptroller Thomas P DiNapoli today announced the New York State Common Retirement Funds efforts to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Albany County Probation Department Town of Java and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s … the entire company without sufficient oversight. Town of Ripley – Water District Financial Condition and Legal … Dansville North Queensbury Volunteer Fire Company Town of Ripley and the Sauquoit Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Suffolk County) There is no supervisory review to ensure that leave time earned and used is accurate and in … Technology (Dutchess County) District officials did not ensure that budget estimates and reserves were reasonable …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits