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Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

Williamsville Central School District – Financial Management (2016M-274)

… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga … operates 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. … used for self-insurance for dental and other claims, which is not an appropriate use of this type of reserve. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

YorkshirePioneer Central School District Financial Management 2015M352

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… limits. The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce appropriations to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Village of Ilion – Information Technology (2015M-34)

… was to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system … that, when opened by employees, converted stored Village data into an encrypted, unreadable format. The Village’s … occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Benson – Financial Condition (2013M-77)

… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

DiNapoli: Local Sales Tax Collections Up Slightly in May

… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state increased by 11 in May compared to the same month in 2022 according to an …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may

Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)

… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … services to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m

Town of Amenia – Leave Accruals (2013M-361)

… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … full-time, part-time, seasonal and temporary employees, to determine whether they were paid Board-approved wages. We … for tracking employee leave accruals and monitor to ensure these policies are followed. Determine the amount …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Unified Court System Bulletin No. UCS-103

… the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees represented … or direct deposit advice statement dated October 4, 2006 or November 29, 2006 Effective Date(s) Paychecks dated October 18, 2006 or … the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucs

State Agencies Bulletin No. 767

… of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … , available on November 30, 2007, identifies employees in each agency who currently claim Earned Income Credit. The … Data Page and made effective for the first payroll check in 2008. For Institution agencies, the effective date is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-credit

New York’s Paid Family Leave Program

… are required to provide coverage for all of their full- and part-time employees, except for employees who have … PFL once they have met minimum time-worked requirements: full-time employees working a regular schedule of 20 or more … unrepresented executive branch State employees who work full-time or at least 50 percent part-time to bond with a …

https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-program