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Wainscott Common School District – Financial Condition (2013M-268)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268

Fund Financial Data – 2023 Financial Condition Report

… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— … funds that normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

State Agencies Bulletin No. 2307

… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In … the OSC revenue chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback

Roosevelt Fire District – Length of Service Award Program (2025M-40)

… pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) … to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40

Other Bulletin No. 45

… of OSC’s automatic processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not … Background Chapter 8 of the Laws of 2017 provides for a salary increase of two percent (2.00%) for fiscal year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-and

State Agencies Bulletin No. 1850

… advances in September to eligible PEF employees based on the 2018 Salary Schedule. Effective Dates The September … rating date. Promotion Recalculation Employees who would have been eligible to receive the September 2020 Performance … Position Has Both Equated Grade and NTE Position and Job do not match FIS is Missing FIS At or Below Current FIS Below …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-and

City of Batavia – Business Improvement District (2017M-283)

… 15,500 residents and is governed by an elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

DiNapoli Statement on Sentencing of Special Education Provider

… education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Montauk Union Free School District – Financial Condition (2016M-168)

… 94 percent of this amount. District officials have not developed formal, specific reserve plans. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

City of Olean – Budget Review (B1-14-1)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Sweet Home Central School District – Financial Management (2016M-207)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

South Huntington Union Free School District – Financial Condition (2016M-132)

… The Board and District officials overestimated general fund appropriations in the last three adopted budgets, … approximately $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials designated more than $3 million of unrestricted fund balance for costs related to other post-employment …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Valhalla Union Free School District – Financial Condition (2015M-333)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333

Village of Endicott – Budget Review (B4-13-8)

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … The Administrator did not maintain capital project records in a manner that readily provides information about actual …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

Overview – Improving the Effectiveness of Your Claims Auditing Process

… The Office of the New York State Comptroller (OSC) has written this guide as a … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Town of Coldspring – Town Clerk Operations (2013M-137)

… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Town of Putnam – Accounting Records and Reports (2022M-188)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, … the Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188