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State Agencies Bulletin No. 1142
… the purview of the agreement between the State of New York and the Public Employees Federation. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesOpinion 98-1
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … without competitive bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of … general government services", as provided in section 99-r, then it is our opinion that the county may enter into the …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of East Greenbush – Justice Court Operations (2016M-60)
… records. … The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Portville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Examination of Island Peer Review Organization
… Findings We found the Department approved payments to IPRO for subcontractor expenses that were not allowable under the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… thresholds are made in accordance with General Municipal Law. Village officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135State Agencies Bulletin No. 847
… Purpose To notify agencies of the direct mailing of informational … has partnered with New York’s 529 College Savings Program to provide employees with information on New York’s 529 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsState Agencies Bulletin No. 930
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … ID number(s) along with the correct agency return address in the e-mail. OSC Actions OSC will update the agency address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly … letter. … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Jericho Water District – Water Use Charges (2013M-395)
… approximately $9 million, which were funded primarily with water rents and real property taxes. Key Findings We … that, except for minor discrepancies that we discussed with District officials, all customers were accurately … and billing adjustments were generally made in accordance with District policies and properly authorized by a …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Minden – Budgeting (2014M-366)
… requirements. The Town consistently adopted budgets with unrealistic estimates of revenues and expenditures in … Budget and allocate sales tax revenues in compliance with statute and seek legal counsel to determine what … from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and expenditures. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … analysis of all bail liabilities and adjust Court records to ensure that the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District District officials adequately managed network user accounts and developed a disaster recovery plan
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121