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Irvington Union Free School District – Fixed Assets (2022M-89)
… of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… sewer operating fund. Ensure that adequate controls are put in place with the computerized accounting system and that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Otsego – Financial Condition (2013M-307)
… the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, … the Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… not used. Annually increased meal prices, despite repeated warnings from its external auditor that the school food …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62SUNY Bulletin No. SU-378
… Purpose: The purpose of this bulletin is to provide agency instructions for … the campus president are affected. Background: Chapter 190 of the Laws of 2023 provides for a discretionary general salary increase … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 1853
… employee’s Job Data page is 2222. Inc Code not in Anniv Dt range – the increment code on the employee’s Job Data page … Code Invalid Inc Code Req Review Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1825
… Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 Salary Schedule (BU31). Chapter 24 of the Laws … (BUs 01 and 21), 04/01/2015 Salary Schedule ( BUs 61 and 91) or the 04/01/2014 Salary Schedule (BU31) are eligible for … (BUs 01 and 21), 04/01/2015 Salary Schedule (BUs 61 and 91), or 04/01/2014 Salary Schedule (BU31). Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesPower of Attorney
… Durable Power of Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted … Power of attorney allows someone else to act on your behalf NYSLRS offers a durable power of …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… Job Rate of certain salary grades on the April 2010 salary schedule. Employees whose salaries are increasing to the Job … rounded to the nearest cent. Exceptions : No Increase for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for employees who were on a Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Agencies Bulletin No. 1429
… employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … – part-time employees who work at least 20 hours per week To pay eligible employees who do not submit work-related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… From 2004 to 2016, Bottini Fuel improperly retained customer overpayments and duplicative payments for heating … for heating oil; instead, the company swept excess customer balances out of customer accounts and used them to … General's Office. The Attorney General's Office will contact all defrauded customers to distribute the restitution …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… one assistant principal stated that incidents were only entered if a physical fight took place, while another stated that an incident should only be reported if the action was repetitive. The Discipline …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnglish Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2