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Shelter Island Union Free School District –Financial Condition (2014M-132)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Niagara Charter School – Student Enrollment and Billing (2013M-294)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … that currently has 10 members, including one parent and two teacher representatives. The School’s operating … million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294State Agencies Bulletin No. 1223
To inform agencies of the tax related withholding requirements for 2013
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-20132022 Virtual Lunar New Year Celebration
… New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… federal agency that referred the debt to the Department of Treasury for collection. If the state agency believes the … federal billing issues. Neither the Department of Treasury nor OSC can resolve issues regarding debts owed to federal agencies. If a Treasury offset is taken, a notice is sent to the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesTown of Newfield – Selected Financial Activities (2013M-2)
… to agree to the bank balance. The monthly and the last two annual reports were not consistently provided by the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… With today’s announcement, DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and … With todays announcement DiNapolis office has completed the initial scoring for all local governments and school …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesTown of Champion – Information Technology (2014M-130)
… off-site location, and develop procedures to periodically test and restore back-up data to ensure that it is complete, …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a … The objective of our examination was to determine if the Department properly designated the official station of a …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … serves approximately 600 students and tuition is about $4,250 per trimester ($12,750 per year). TAP is an entitlement … the Tuition Assistance Program at Mercy College (2012-T-3) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the following …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the tax impact upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… through May 31, 2012. Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in … 40 members. The Company currently has two existing fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January … funds that could be used to benefit taxpayers. The excess balance is about 13 percent of the subsequent year’s budget, … Key Recommendations Develop a plan to use surplus fund balance and unnecessary reserves in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationChart of Accounts
… - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. 2312 - Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin Things to Know Daily Error Report …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Agencies Bulletin No. 2242
… Summer Session Payments. Affected Employees: Teachers in the Professional, Scientific and Technical Services Unit … Concurrently Hired or Rehired using the Reason Code 3MO (Three Month) and appointed into positions with a Pay Basis … with a Pay Basis Code of HRY using the Reason code 3MO (Three Month). An hourly rate must be submitted using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachers