Search
Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… amounts for tax certiorari judgments or the District’s plan for funding them. District officials have not performed … borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationRed Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations … with our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Albion Central School District – Financial Management (2021M-200)
… Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly … budgets with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Village of Delhi – Financial Condition (2013M-110)
… tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of May 31, 2012, the general, water and … for those future needs in formal reserves. Develop a plan to reduce the amount of unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… BOCES’ reserve funding and use practices withholds funds from school districts that may have been used in a more … our recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39State Agencies Bulletin No. 1471
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentSUNY Bulletin No. SU-368
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024CUNY Bulletin No. CU-835
… the chart in the Affected Employees section; and Have a Comp Rate Code of ANN or HRY; and Have a Salary Grade of 600; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalCUNY Bulletin No. CU-822
… Pay Period 01C, paychecks dated 04/17/2025. The rates and effective dates for each collective Negotiating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-822-cuny-2025-3-general-salary-increases-new-york-state-nurseOpinion 92-51
… in the discharge of his official duties". In 1979 Opns St Comp No. 79-574, p 109, this Office concluded that these …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … added L 1980, ch 354) relates to local government programs for the preservation, restoration and maintenance of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15SUNY Bulletin No. SU-384
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-384-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2025Town of Athens - Town Clerk/Tax Collector (2018M-41)
… real property taxes were not always deposited within the required timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Hammondsport Central School District – Investment Program (2024M-63)
… manage a comprehensive investment program. From July 1, 2022 through February 29, 2024, the District earned $321,316 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Watertown City School District – Procurement (2021M-176)
… did not: Seek competition for the services procured from 13 professional service providers, totaling $305,052 (92 … or written quotes for the purchase of goods and services from nine vendors who were paid $123,509 (52 percent of the … service providers. Obtain verbal and written quotes as required by the procurement policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… unreliable, officials have no assurance all individuals required to complete the 2021 SHP Training did so. … the District excluded new hires, and per diem employees from SHP Training. Key Recommendation Ensure all employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… data-in-process for the State’s June 30, September 30 and December 31 interim financial statements. … reporting entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… authorized by appropriation bills separate and distinct from those for the Executive branch, are appropriations for … where the State Comptroller's approval of a contract is required, the agency must reserve the full amount expected to … Local Assistance Funds Reservation Policy Contracts are required for all procurements from Local Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overview