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Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user … access to the network or manage user account permissions in the student information application . As a result, there …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling …
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)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue …
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 … is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? Appointment of Claims … 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/overviewOperational Advisory No. 31
… Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar thresholds and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1652
… OSC’s automatic processing of the April 2018 M/C 1% Parity Salary Increase and provide instructions for increases not processed automatically Affected Employees … when the program runs for the Institution cycle. All retroactive adjustments will be paid in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Opinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1194
… of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… Riders and taxpayers, who are being asked to pay more for service, should be clear on how these funds will be used … two main reasons: the ability to work from home and fear for their personal safety. Straphangers cited those reasons … blamed service. Among bus riders the predominant causes for riding less were working from home and service …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backSelected Aspects of Toll Collections
… laws and regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the Authority … to reduce congestion, improve traffic flow, and allow for non-stop travel on the Thruway. The Authority contracts with third-party vendors for cashless tolling, invoicing, and receivables collection. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 91-8
… e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unified Court System Bulletin No. UCS-318
… processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Payment (JLP) Increase. … retroactive Judicial Longevity Payment (Earnings Code JLP) increases. The adjustment will be paid using Earnings Code … that are calculated based on an employee’s additional salary factors such as overtime Earnings Code (OTD) will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-335.1
… of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for payments not processed automatically. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salary