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Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Payroll Improvement Project Bulletin No. PIP-001
… Project will upgrade PayServ to PeopleSoft 9.2; as a result, changes are being made to accommodate the new functionality. Agencies that use the Master File in their internal systems will be required to make programmatic changes in order to process the file. Effective Date(s) Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 88-68
… interest) CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) … or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or … any "claim, account or demand against or agreement with a municipality, express or implied." It is not clear whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- Deposits and Investments (of … activity funds and endowment moneys held by a central school district are subject to the provisions of General …
https://www.osc.ny.gov/legal-opinions/opinion-94-15CUNY Bulletin No. CU-794
… Repairer Titles. Affected Employees: CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … Thermostat Repairer Supervisor are affected. Background: A Consent Determination was entered and filed on 05/28/2024 … provides for retroactive rate increases for employees in the titles of Plumber, Supervisor Plumber, Plumber’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatState Agencies Bulletin No. 2136
… is to notify agencies of a new earnings code that will be used to correct employee tax balances. Affected Employees: … employees taxable gross only. The new earnings code will be applied to paycheck dated May 24, 2023, and employees will … tax withheld. Effective Dates: The new earnings code will be applied to the May 24, 2023, paycheck. OSC Actions: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … Findings District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOtego-Unadilla Central School District – Financial Condition (2013M-84)
OtegoUnadilla Central School District Financial Condition 2013M84
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund balance policy that clearly communicates …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the … Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … not realistic. We estimate that the District will spend a total of $19.7 million, which is at least $1.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. … totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 payments made with cash or … Ensure fees are charged according to Board-approved fee schedules and deposited timely. Segregate key functions …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… complete report – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 90-43
… death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … widow or widower has died of: (i) a deceased member of a pension or retirement system of a police department or paid … ( Central School District No. 2 of Town of Coeymans, et. al v New York State Teachers Retirement System , 27 AD2d 265, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-347
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … detailed in Labor Relations memorandum are extended to Management and Confidential Employees (NU86). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-and