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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lapeer – Budgeting … balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School District – Procurement of Professional Services (Monroe …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOther Bulletin No. 36
… Employees Employees designated management or confidential in the bargaining unit 96 who meet the eligibility criteria … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 1423
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1423-october-2015-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1422
… date of the Pay Change transaction. OSC Actions OSC will process the October 2015 CSEA Performances Advances, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1422-october-2015-civil-service-employees-association-csea-performanceCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectWhite Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … inadequate communication between social welfare examiners in two different County Social Services programs. In …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection … immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools … inventory records that included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial operations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … County, has a population of approximately 5,000 residents and includes the Village of Candor within its boundaries. The … 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Lebanon – Justice Court (2013M-247)
… to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Agencies Bulletin No. 994
… Purpose To provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately … training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try It!, and … the user to learn by watching an animated demonstration of tasks being performed in a simulated environment. Try It! …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upk