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Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39State Comptroller DiNapoli Releases Municipal Audit
… York State Comptroller Thomas P. DiNapoli today announced the following local government audit has been issued. … Industrial Development Agency (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate … compare it to estimates in project applications. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… officials provided little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … in Nassau County. The Library, which is a Special District Public Library that was established by a special act of the …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by … actual results and current and future known needs. Adopt a formal procurement policy and monitor compliance. Perform …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. Background The Southampton … District, which operates three schools with approximately 1,695 students, is governed by an elected seven-member Board … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andFabius-Pompey Central School District – Budget Review (B3-15-9)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in … by an average of $1 million. District officials did not maintain fund balance in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Ellenville Central School District – Financial Condition (2015M-330)
Ellenville Central School District Financial Condition 2015M330
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Elmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82CUNY Bulletin No. CU-345
… 30% rate (or lower rate as determined by a tax treaty) of withholding for Federal income tax. Nonresident aliens who … Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding). This form is issued through PayServ. … alien independent contractor using the Special Tax Withholding Status of “Non-Resident Alien: Tax Treaty/NR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Agencies Bulletin No. 1736
… Purpose To inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly … Period Type Eligibility Date Payment Effective Date Check Date Institution 1 Lag 04/01/2019 03/28/2019 04/25/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 1097
… contractual salary increases to eligible employees). If an employee has been paid a salary less than that authorized by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agencies