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Lancaster Central School District – Financial Management (2022M-37)
… funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board … Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Lake Luzerne – Payroll (2022M-98)
… with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate or in accordance … for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed. Did not always pay wages at Board-approved rates, resulting in $13,650 …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Resources for Local Officials
… Comptroller [pdf] Constitutional Debt Limit Cost-Saving Ideas Ethics Fire Districts Industrial Development Agency …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… remanded to Orange County Jail in lieu of $1,000,000 cash bail, $5,000,000 fully secured bond or $10,000,000 partially … Manojkumar was remanded to Orange County Jail without bail. Two corporations, Unique Class Limo, Inc., and SNR …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudAbout Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City … District Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The … and detailed investigation conducted by the New York State Police and the Investigations Division of the Office of the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange … December 31, 2013. In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR … Arc Orange provides preschool special education services to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter last year, according to a new report … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Unified Court System Bulletin No. UCS-132
… their judicial responsibilities. The following allowances are lump sum payments for which receipts are not required and … allowance $500 legal reference materials allowance $1,500 health and wellness allowance There are three additional … health care expenses With the exception of State health insurance premiums, these expenses require a receipt. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to … on a transaction will generally be based on the difference in whole days between the average date of check clearance for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report North … control weaknesses, which we communicated confidentially to officials. As a result, compromised accounts may not be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending … balance that exceeded the statutory limit. The Board did not appropriate or use the unemployment insurance reserve to pay related expenditures and did not reevaluate the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17State Agencies Bulletin No. 1150
… Carpool 5.73 5.98 East Garage Roof Carpool 2.87 2.99 Sheridan Hollow Garage Carpool 5.73 5.98 Sheridan Hollow Roof Carpool 2.87 2.99 Water Street Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … budget totals $335,000. Key Findings The Treasurer did not always accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9CUNY Bulletin No. CU-106
… Purpose To explain OSC processing for a New Bargaining Unit, Union … of all employees (active or on a leave with or without pay) who occupied these positions on December 28, 2000. The … the employee's Job Data record, the change requested will not change the "Current" row. An agency must review an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitXI.2.B Contract Numbering – XI. Procurement and Contract Management
… the actual contract documents; and the SFS auto-generated 25 digit identifier that appears in the Contract ID field. … three components are joined and displayed in the contract description field with a hyphen (-) between the Business … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numbering