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Jefferson Central School District – Fund Balances (2015M-236)
… Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with … for retirement contributions, compensated absences and unemployment insurance, with balances totaling $592,843, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc … To determine whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitCUNY Bulletin No. CU-847
… the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2025 Form W-2 … will set up a Social Security and Medicare tax deficiency deduction for any employee who is inactive at the time the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyCUNY Bulletin No. CU-798
… All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 Rockland County 10901, 10911, 10913, 10920, 10923, … taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesSharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Amityville Union Free School District – Payroll (2016M-155)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 million. Key Findings Not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Fulton – Justice Court Operations (2017M-6)
… over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … the bail records in the accounting software. Deposit all money collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264York Central School District – Network Access Controls (2022M-93)
… comply with Board policy to ensure adequate network access control procedures were established including a comprehensive … to provide. In addition, sensitive network access control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk … Collector Clerk remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22East Islip Public Library – Cash Receipts (2017M-223)
… for attraction ticket purchases, sales and inventory on hand. Separate financial duties so that no one individual …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Opinion 88-50
… 184 we concluded that "metalizing" the interior of a water system standpipe also constitutes a "repair", rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataBus Driver Licensing (Follow-Up)
… 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven of the 142 drivers sampled did not meet the … officials have made progress in correcting the problems we identified. However, additional improvements are needed. …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followWillsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… banking transactions were appropriate for the period July 1, 2015 through December 31, 2016. Background The … located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Babylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three … Babylon Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Putnam Central School District – Budgeting (2015M-243)
… the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243