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East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period … approximately $17.4 million Key Findings The Board did not ensure that proposed improvements to the Park were … that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their personal …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly … the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT … School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for … Appendix B includes our comments on the issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Bergen – Town Supervisor (2024M-30)
… the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial … annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Summit – Town Clerk (2024M-51)
… manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 … (Supervisor) and certain NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit … to available cash. Town officials generally agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will … task of managing costs that continue to rise.” The 2% allowable levy growth affects the tax cap calculations for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… or timecards. As a result, seven full-time employees with 2024 salaries totaling $238,569 did not prepare time … maintained. Consequently, employees were credited with leave time to which they were not entitled. … and leave accrual processes. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did … and help mitigate the risks associated with a lack of segregation of duties. The Treasurer did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … in General Municipal Law §800 (see, e.g., 1976 Opns St Comp No. 76-1103, unreported; 25 Opns St Comp, 1969, p 51; 23 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 1327
… To inform agencies of new earnings codes and procedures for processing the first phase of the Summer Seasonal … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … and 8L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have … will be the only onboarded agencies that manage projects, grants and customer contracts through ESA within the … modules: Contracts (CA), Project Costing (PC), and Grants (GM) The onboarding agency will enter information in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesState Agencies Bulletin No. 2285
… of the 2024 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting … the year must equal the prorated statutory salary, based on the number of calendar days actually served in the … listings and a Control-D report will be available for agency review on 11/29/2024 (after Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… the Statewide Vendor File by the individual’s or entity’s Tax Identification Number (TIN). For additional instruction … documents (e.g., social security card, charter, Federal tax documentation, etc.) Business Name/Disregarded Entity … report and search the Statewide Vendor File by Tax Identification Number (TIN) or name. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registration