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Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students enrolled at the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of East Hampton - Budget Review (B20-7-10)
… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for … 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a … The purpose of our audit to evaluate the Courts financial operations for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and … $4.7 million appropriation for the purchase of textbooks, software and equipment. However, the City’s capital budget … to borrowing funds to purchase textbooks and related software and equipment. Review the estimates for sales and …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… benefits accounted for 86 percent of revenue. This leaves little to finance operations and maintain infrastructure; yet …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is … The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
The purpose of our audit was to evaluate the Towns financial operations for the period January 1 2013 through September 4 2014
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background … revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major … any policies or procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their various …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 2162
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 2163
… processing the 2023 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees: Employees in Bargaining Unit … Affairs authorize a 2023 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2023 M/C Uniform Cleaning and Maintenance Allowance should be processed in Institution pay period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 824
… passage of Pay Bill # A11439 which will implement the new 2007-2011 Agreement between the State of New York and the Public Employees Federation (PEF), these … system will automatically pay the difference between the new Annual Additional Earnings and the existing Goal Balance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-lls