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Saranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… balance as a financing source. The Board has not adopted investment and procurement policies. The Board did not … available and used to fund the next year’s budget. Adopt investment and procurement policies. Annually audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Eastchester – Parking Ticket Collections (2012M-246)
… purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background … and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations … Maintain accurate, complete and up-to-date accounting records and perform monthly bank reconciliations for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… report – pdf] We also issued 10 individual reports to the following Counties: Greene , Jefferson , Madison , … Key Findings Officials in the 10 County Departments did not always adequately provide consumer protections by helping … update the inventory of devices. Four Departments did not have documentation to support 25 of 74 (34 percent) reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations or establishing … Did not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Local Government – 2023 Financial Condition Report
… Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local … outside of New York City. School districts, towns, and villages received $23.9 billion, $4.4 billion, and $1.5 … in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentService Retirement Benefit – Regional State Park Police Plan
… will equal one-half (50 percent) of your FAS. For each year of service beyond 25 years, including service other than … receive an additional 1/60th (1.66 percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Under this …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitState Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … posted as soon as it becomes available. … Implementation of bulletin 1444 has been postponed New information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beState Agencies Bulletin No. 618
… The primary purpose of the work schedule recorded in the payroll system is to ensure accurate calculation of wages for … works less than seven (7) days a week. Similarly, the payroll system will not accommodate accurate reporting for … work schedule will not calculate the earnings correctly. Error Messages and Correcting Existing Work Schedules The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Agencies Bulletin No. 2128
… qualified employees to set aside up to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently … vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingState Agencies Bulletin No. 1355
… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2014. Background … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… instructions for processing taxable educational assistance benefits for 2012. Affected Employees Employees who receive … on the report either Exceeds $5,250 or Exceeds $5,250 when combined with any additional educational assistance benefits … the NYS Central Accounting System (CAS) via Special Charge Voucher or through the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsDiNapoli: Tax Cap Remains at 2% for 2026
… applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … box is checked on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can result in delayed payments. Deposit …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Mama Program also operated another SED-approved … education program: Related Services. For the 2014-15 school year, Mama Program served approximately 176 students. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than … plea to official misconduct. The thefts were uncovered by DiNapoli’s audit and investigation of the court’s … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition. … action. … Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Travel Card Transactions
… charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers … managers did not consistently hold employees accountable for unreconciled charges.Subsequent to our Office’s initial …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… configuration item that drives security, ledger set-up, and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s … job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu