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Saranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Endicott – Budget Review (B4-15-11)
… debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. … fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on … funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, respectively. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors found the board did not … County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimVillage of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherWyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an operating deficit, it must …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Bolton Central School District – Financial Condition (2013M-58)
… The Bolton Central School District is located in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson … Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Agencies Bulletin No. 2262
… and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the Salary Withholding … to reflect the change effective 09/01/2024. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2340
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseOther Bulletin No. 55.2
… not processed automatically. Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria are … Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective … Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … radioactive materials were appropriately licensed and inspected; facilities with radiation equipment were registered and inspected; facilities complied with selected licensing …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentState Comptroller DiNapoli Releases Municipal Audits
… that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks deposited …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaSUNY Bulletin No. SU-152
… Salary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/26/08 and 12/10/08. The Discretionary Salary Increases are … implements the agreement between the State of New York and United University Professions (UUP) and provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… Salary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/25/09 and 12/9/09. The Discretionary Salary Increases are … implements the agreement between the State of New York and United University Professions (UUP) and provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increase