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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander … fund balances identified in this report in a manner that benefits District residents and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Homer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its … surplus funds identified in this report in a manner that benefits District taxpayers and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWatervliet City School District – Payroll and Claims Processing (2013M-4)
… until after payment. Key Recommendations Ensure that all employees receive the leave accruals to which they are … accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in … entitled to receive totaling $13,773. Ensure that all claims, other than those exceptions allowed by Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which … federal regulations by an average of 43 percent in 2013-14 and 2014-15. The Board did not develop a formal multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key Findings District officials … appropriated reserves annually towards the ensuing year’s budget, none were used because of consistent year-end surpluses. Most of the reserves with balances as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143State Agencies Bulletin No. 434
… for Federal, New York State, New York City, Yonkers and Social Security/Medicare. These requests are the result of … TF3 - NYC Tax Refund TF4 - Yonkers Local Tax Refund TF5 - Social Security Refund TF6 - Medicare Refund TF7 - Prior Year Social Security and Medicare Refund OSC and Agency Procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… to commit to board diversity, the company had just one female director. In January, it added a second female … State and Local Retirement System on behalf of more than one million state and local government employees and retirees … beneficiaries. The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS … 1099 Forms internally, agencies should refer to the instructions for the applicable 1099 Form on the IRS’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 906
… obligation for 2009. Please advise employees to use the revised Form IT-2104, Employee’s Withholding Allowance … To access the new withholding brackets and rates and the revised Form IT-2104, please visit www.tax.ny.gov . … To inform agencies of the personal income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 2082
… letter contained in the 2019-2023 Agreement between the State of New York and PEF, employees with peace officer status shall be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safety