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Town of Haverstraw - Financial Condition (2019M-52)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … Determine whether the Board adopted realistic budgets and took appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Southside Academy Charter School - Enrollment and Billing (2019M-70)
… school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District … and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … is being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Poughkeepsie City School District - Payroll (2019M-110)
… Key Findings Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are … not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingGlens Falls City School District - Financial Management (2019M-12)
… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] , … 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … officials’ responses to our findings and recommendation are in Appendix B. Key Recommendation Consider other bidding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of East Hampton – Budget Review (B18-7-9)
… for the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Phelps-Clifton Springs Central School District – … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the … ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In … Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Matter of Merton Simpson v. Department of Civil Service
… Current or former New York State employees who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton … a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceVendor Responsibility Forms
… mp4 files Part 1 and Part 2 ) (MS Word) or (PDF) VendRep System Forms Agency Notice of Intent to … and the person in the agency authorized to submit the form. Online Services Government Account Authorization - This form identifies a government …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsOpinion 89-35
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Agencies Bulletin No. 2224
… CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 94-12
… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether 4 Opns St Comp 1948 p 315 File No 3046 reflects the current position of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Child Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to … To determine whether the Office of Children and Family Services has established and …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grants