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Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school … years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… [read complete report – pdf] Audit Objective Determine whether Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… [read complete report - pdf] Audit Objective Determine whether the Town … property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared or accurate. … are deposited and remitted in a timely manner. Ensure that bank reconciliations are prepared each month. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Other Bulletin No. 40
… Purpose To provide agency instructions for processing the April 2017 SCF CSEA LLS payment for newly eligible employees Affected Employees Employees in … in April 2017 to SCF CSEA employees who became eligible for a five (5) year payment for the first time after March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-serviceOther Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the … Date: As defined above OT Eff Date: Same as Effective Date Annual Addl Earnings: $1500 or prorated amount (Increment … prior increment code in the Incr. Code field. Control-D Reports Available After Processing: After the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1235
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … who was established on the April LLS payment cycle, whose salary was equal to or greater than the Job Rate of the lower … preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19State Agencies Bulletin No. 1898
… inform agencies of OSC’s automatic processing of the April 2021 PEF LLS payment and provide instructions for payments … Payments will be made to such employees in April 2021 provided they continue to meet the eligibility criteria. … agreement is negotiated. Effective Dates The April 2021 LLS Payment will be processed in separate paychecks in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… in order to prevent future services from being put at risk. But county officials all need to work together to turn … as of Dec. 31, 2016, the county's combined unassigned and assigned fund balance (excluding appropriated fund balance) … For a copy of the final audit, go to: http://www.osc.state.ny.us/localgov/audits/counties/2018/broome.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, … purpose may remain outstanding and unpaid. The public hearing must be held pursuant to notice by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes … A town may not adopt a local law to provide that its cash share be so used. You have asked us to advise you as to … their shares of county sales tax in cash, the town shall apply its share to "reduce taxes levied for part-town …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… are performed at three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… shelters in New York City, and whether the meals served meet State regulations and New York City Food Standards. Our … that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals should be … and is responsible for inspecting them and ensuring they meet certain standards, as established in the New York Codes, …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesState Agencies Bulletin No. 2386.1
… processing the 2025 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the following … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Dates: The 2025 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … collections totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board did …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-audits