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Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Hewlett Neck – Financial Management (2022M-35)
… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Mid-Hudson Library System – Procurement (2016M-261)
… The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in … are made using State contract on behalf of member public libraries. Modify the Library System's procurement … not subject to competitive bidding, on behalf of member public libraries. … MidHudson Library System Procurement …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North Norwich – Budgeting (2015M-54)
… 12, 2014. Background The Town of North Norwich is located in Chenango County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled … balanced. The Board planned to appropriate fund balance in the highway fund which was not available. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Gates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … Ensure previously granted exemptions are supported and continue to meet eligibility requirements. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the District purchased …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to retire under the 2010-11 Retirement Incentive Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCity of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … District has an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the … are conducted at the frequency indicated in the District’s fixed asset inventory policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Electronic Reporting
… your report, do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 … Online Reporting, do not mail a separate Verification and Checklist Expired Formats and Reporting Methods Excel and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingDiNapoli: New York Must Do More To Reduce Maternal Deaths
… and racial disparities. “Despite New York’s efforts to reduce maternal deaths and pregnancy related health … 100,000 babies born. While DOH collects this data, it does little to utilize it. The audit found DOH needs to … Black women was 2.3 times higher than for white women. DOH does not track severe maternal morbidity cases, despite …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… means some were never entered into the agency’s computer case management system. Some complaints that were not … agency is required by law to inform individuals if their case is deemed defective. When auditors called about a third … within 30 days as required under the law. In one case, it took 655 days or almost two years to serve the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsCUNY Bulletin No. CU-118
… Purpose To explain the process for adding a TIAA/CREF retirement election for … Employees Adjunct employees who are currently enrolled in TIAA/CREF in their FULL TIME position either at the senior … record is eligible for TIAA based on the pension status of the employee's full-time job at the same campus. Once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsMandatory vs. Optional Membership
… the application is immediately forwarded to us. All New York State employees or employees of participating employers, … is optional. Employers must, at the time of hiring, notify new employees, in writing, of their right to membership in …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOpinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The …
https://www.osc.ny.gov/legal-opinions/opinion-88-47XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be easily identified … “SSP” in front of it. Information on how to reissue or cancel other types of checks is as follows: Letter on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of … Deductions/Direct Deposit: If an agency anticipates a delay or has technical issues that prevent the agency from … to report the problem. Taxes: If an agency anticipates a delay or has technical issues that prevent the agency from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1554
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of … Date(s) Fiscal Year 2017-2018 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last … day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files