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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13State Agencies Bulletin No. 342
… situations exist: The employee is still actively employed by your agency or any other state agency. The employee is due … and related year-end procedures, AC-230's must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2002 11/01/2002 10/1/2002 to 10/31/2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sClarence Central School District – Financial Condition (2016M-128)
… 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and … operates six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. … practice of annually appropriating fund balance that is not needed to finance operations is, in effect, a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
Lockport City School District Monitoring Transportation Contracts and Costs 2015M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… Purpose of Audit The purpose of our audit was to determine if the District was effectively … Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Saratoga County – County Bridge Maintenance (S9-13-7)
… totaled $233 million in 2012. The County Department of Public Works is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the … support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method … is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Opinion 97-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … with the construction of an addition to an existing building for purposes of housing the E911 operations, … is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 92-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 287
… Determining the Value The following rules are in effect for the reporting period: Annual Lease Value Method … employee of the employer for personal use. Find the ALV in the table found on page 5 of this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - This method may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… 2020, the city adopted its FY 2021 budget running from July 1, 2020, to June 30, 2021. Budgetary balance in FY 2021 was … is expected to decline by only 0.6 percent in 2020 as a result, the employment recovery tells a more troubled story. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. … of school taxes without interest may be accepted as proof of the timely payment of such taxes. You informed us …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Fiscal Year Earnings and Prior Years’ Adjustments
… year earnings and prior years’ adjustments in Retirement Online . Fiscal year earnings are the employee earnings … and Prior Years’ Adjustments Sign in to Retirement Online. From Account Homepage, click Access Billing Dashboard … contacts who need to view billing information. Retirement Online works best when viewed with Google Chrome or Microsoft …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… State Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis Subscribe for Latest Updates The State …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021State Agencies Bulletin No. 882
… University of New York (CUNY) Thruway Authority Teachers’ Retirement System Dormitory Authority State University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Comptroller DiNapoli Releases School Audits
… found the district could have received an additional reimbursement of more than $800,000 over the last two fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0