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English Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 2221
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … 1 to eligible employees based on the appropriate 2022 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter … equated to a grade (Grade 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesState Agencies Bulletin No. 2335
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … 1 to eligible employees based on the appropriate 2024 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter … equated to a grade (Grade 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop … that the firm adequately performed its duties as outlined in the contract. Significant interfund advances remain …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-150
… and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 … Their request also includes a decrease in the biweekly cap to $42.12 and the annual cap to $1,095.00. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The … The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting in an …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. … Village of East Rockaway …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees … ordered by the Governor of the State of New York or, in certain circumstances, volunteered for active military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16PUC Achieve Charter School – Board Oversight (2016M-316)
… to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Stamford Central School District – Fund Balances (2016M-106)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the … Background The Randolph Academy Union Free School District is a special act school district, created by the State … operates two schools with approximately 160 students, is governed by an appointed seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mLyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’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 while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … 700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Clarence Public Library – Audit of Claims (2016M-355)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. … The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355