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Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. … for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Findings The Board has not established an internal control environment that fosters compliance and transparency due to …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services … by an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… online banking and information technology for the period July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationChenango Valley Central School District – Budget Review (B4-13-11)
… fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, … Chenango Valley Central School District Budget Review B41311 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Rhinebeck – Water Fees (2013M-311)
… purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the fiscal year … internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Schuyler – Financial Management (2014M-182)
… purpose of our audit was to evaluate the Town’s financial management for the period January 1 through December 31, … purpose of our audit was to evaluate the Towns financial management for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… $800 Bonus Payment to eligible employees. Effective Date(s) Payments may be made in Pay Period 15L, paychecks dated … bargaining unit (listed above) between the bargaining unit’s original ratification date and 2/28/06. The ratification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36State Comptroller DiNapoli Releases Municipal Audits
… IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … implemented and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, … with a NFP. A written directive was issued on January 1st requesting the NFP to begin services on April 1st. The NFP began providing services on April 1st. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 89-13
… Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding … from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus or second-hand equipment from another municipality of this State at an auction pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… the town, and kept for himself cash paid to the town for scrap metal, fines and the sale of equipment, among other things. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… 39 of the 2021-2026 DMNA Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; … and sufficient budgetary controls over allocations of unrestricted funds. Background The Research Foundation for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9