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Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether … towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New … in Oneida County. The District, which operates one school with approximately 570 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, … in Schuyler County. The District, which operates one school with approximately 275 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 25, 2013. Background The Town of Richmondville, located in Schoharie County, is governed by an elected five-member Town Board and has a population of … residents. A project to redevelop commercial property in the Town cost approximately $5.6 million, funded by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Opinion 93-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote … compromised claims or settled claims resulting from court orders or proceedings brought pursuant to Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2043
… Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. Background To enhance … month): The agency will note the year listed in the School Year Ending column. Please note that the NYSTRS plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersOversight of Afterschool and Summer Youth Employment Contracts
… Afterschool System Program (COMPASS) provides school-age youth with academic support, arts, cultural … experiences, and sports/recreation activities when school is not in session. According to Department contracts, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOpinion 2000-18
… service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities performed under auspices of village fire … -- Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTown of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Opinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… toward meeting our recommendation. … Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, … two schools with approximately 850 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial