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Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Central School District (District) officials: Effectively managed cafeteria operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andBay Shore Fire District – Time and Attendance Records (2017M-264)
… whether District officials maintained adequate time records to ensure employees received the pay and accrued … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… paid claims totaling $91,247 that did not have proper detail and support. Key Recommendations Segregate the … are audited annually. Ensure all claims have proper detail and support before authorizing them for payment. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Rye City School District – Payroll and Leave Accruals (2016M-169)
… County. The District, which operates six schools with approximately 3,375 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… prior to approval. Village officials generally agreed with our findings and indicated they had already taken or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… to be use to pay liabilities of the current period. The availability period should be consistent with the time frame …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOpinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of … readily accessible to the subdivisions from which the park land fees were received. The agreement must include …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) have taken considerable … DiNapoli. The audit found inadequate planning, monitoring and assessment of risks and challenges in the PSC’s efforts … The Public Service Commission PSC and the New York State Energy Research and Development …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Town Clerk Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted … 62, a 25-year town employee, was initially charged in May following an investigation by the Comptroller, New … us to protect our retirement system." Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering clearance on … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds … taking additional steps to increase physical accessibility for the 86 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Despite Progress, Pay Gap for Women Persists
… March 24, 2022 PDF Version Each March, the United States observes Women’s History Month to recognize … equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women … earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeX.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… so. City officials and IT staff did not ensure compliance with the Council-adopted acceptable use policies. Key … entering into an EPC. Monitor users to ensure compliance with the acceptable use policies and ensure software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Town of Colonie Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, along with multiyear financial … Key Recommendations Establish budgeting, fund balance and reserve policies and develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97