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Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of … act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Accounts Payable Advisory No. 67
… the MIR Date . This guidance is in place through June 24, 2021 … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara County – Court and Trust Funds (2015M-228)
… and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County … and account for court and trust funds for the period January 1 2009 through July 14 2015 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Police Bulletin No. SP-169
… Investigators Association. The agreement provides for retroactive General Salary increases and increases to other payments for Investigators, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherState Agencies Bulletin No. 1152
… of Military & Naval Affairs BU47 Effective Date(s) 3/29/12 Administration - Paychecks dated 4/25/12, Pay Period … (except Sick Leave) or on Workers’ Compensation Leave on 3/29/12 (Administration) or 4/5/12 (Institution). Performance … to Grade Employees The following procedures must be used by the agency when submitting transactions in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1152-april-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 824
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … Longevity Lump Sum payments were not paid in April 2008 to PEF employees who became eligible for a five (5) or ten (10) … ten (10) or more years of continuous service* at an annual salary equal to or greater than the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of construction, reconstruction, alteration, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 2260
… regarding the implementation of double time payments for employees mandated to work beyond 16 consecutive hours. … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for … Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… regarding the implementation of double time payments for employees mandated to work beyond 16 consecutive hours. … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for … Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … enabled the former clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court … held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163