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Broome County – Financial Condition (2013M-224)
… totaling approximately $247.7 million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not consistently …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Caledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … Board-adopted budgets made it appear the District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State Comptroller’s (OSC) audits often identify opportunities … the audit team if you have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Management (Tompkins County) The district’s unassigned fund balance has exceeded the statutory maximum for the past … district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic … and could be used to reduce the TW general fund’s tax levy. Improperly funded reserves with transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… The Town’s main operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… authorized and supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mSharon Springs Central School District – Fund Balance Management (2022M-100)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… safely reopen and prepare businesses and facilities for new safety protocols. However, as of June 9, 2022 – more than …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1889
… of the Budget (DOB) Bulletin G-1041 (issued December 17, 2020) authorizes the minimum hourly wage be increased for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 1871
… Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association … chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24118 … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Agencies Bulletin No. 1966
… Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or Administration Pay Period 18L paychecks dated 12/22/2021. Eligibility … of service in the eligible title during fiscal year 2021-2022. Works in an eligible title as listed in the GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceVictor Central School District - Financial Management (2019M-62)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and … resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Pawling Central School District – Selected Financial Activities (2012M-185)
… duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts records … Board did not adopt a procurement policy and the Highway Superintendent did not routinely obtain quotes prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Unified Court System Bulletin No. UCS-108
… provide for retroactive payments of the Senior Officer Series Differential for eligible employees in Negotiating … provides for the establishment of a Senior Officer Series Differential for eligible employees to be paid … Code AOD (Adjust Senior Officer Series Differential). The current pay period Begin Date must be used for all AOD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleOpinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village or other political or civil subdivision of the state or for the making of claim for compensation under the … (Opn No. 84-58, supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2000-9
… and welfare of its officers and employees (see Municipal Home Rule Law §10 [1][ii][a][1]), a local government may …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9