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North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
Village of Pomona Financial Condition 2015M272
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … up the difference. The Village’s tentative budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Overview – Improving the Effectiveness of Your Claims Auditing Process
… as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope … as a resource for those governing bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewSweet Home Central School District – Financial Management (2016M-207)
… in Erie County. The District, which operates six schools with approximately 3,200 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative operating surpluses of over $7.9 million. The balances of two reserves – the unemployment insurance reserve and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333DeRuyter Central School District – Financial Condition (2015M-119)
… reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to replenish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … adopted budgets from 2012-13 through 2014-15 resulted in a cumulative operating surplus of approximately $1 million. … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Town of Windsor – Financial Management (2025M-24)
Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund balance and developed a multiyear financial plan
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse … agencies to review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1653
… position with Job Code 007979 (Supt Corr Fac) *Note: The Payroll System is unable to differentiate between seasonal … eligible to receive payment upon their return to the payroll. Employees with a Pay Basis Code of FEE are not … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseState Police Bulletin No. SP-113
… in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/5/07. 4/1/07 … in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/3/08. 4/1/08 … in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/2/09. 4/1/09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherDivision of Housing and Community Renewal Bulletin No. DH-60
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the April 2013 Performance Advances and provide … To inform the Division of Homes and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performance