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Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, 2012 … understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the 2014 …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdfOversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f22.pdfDryden Central School District – Financial Condition (2013M-396)
… and in compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether … actual expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Northville Public Library – Cash Disbursements (2015M-53)
… Service providers were allowed to automatically deduct funds directly from the Library’s checking account. Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53State Agencies Bulletin No. 1613
… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2017. Background … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… To provide agencies with instructions for processing taxable educational assistance benefits for 2018 Affected … Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance … under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsClaryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. … Claryville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook sales totaling $165 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mBellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276EMC 2025 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Program has provided more than $524 million to help parents across the state pay for college this year,” said … fees means that more money will be available to help parents plan ahead for college. As the price of higher … as little $25 to begin saving for college costs including tuition, certain room-and-board expenses, books, and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planSouth Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … plan which addresses the accumulation and use of reserve funds. … South Seneca Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Milford Central School District – Financial Condition (2016M-87)
… County. The District, which operates one school with 417 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87External Peer Review Report - October 2021
A review of the system of quality control of the Office of the State Comptroller conducted by the National State Auditors Association (NSAA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/peer-review-report-2024.pdfNewfane Central School District – Financial Condition (2015M-307)
… in accordance with statute, to remedy reserves with excess funds. … Newfane Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Canastota Central School District – Payroll (2016M-56)
… a former employee $30,000 that was not consistent with collective bargaining agreement provisions and paid $6,962 for unused vacation to … the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56