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SUNY Bulletin No. SU-347
… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseSachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237City of Gloversville – Parking Violation Operations (2016M-231)
… City officials have not established a benchmark for collection rates of unpaid parking violations. The City does … fines. Key Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation collection system’s effectiveness. Examine the effectiveness …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
New Hartford Central School District Procurement 2016M153
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Harrisville Central School District – Claims Audit (2016M-215)
… The District, which operates one school with approximately 440 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of North Castle – Cash Disbursement (2013M-32)
… to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in … Village of Clifton Springs Board Oversight 2014M099 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Pawling – Procurement (2021M-17)
Determine whether Town of Pawling Town officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and compost passes and investigate any differences with inventory records. Agency officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… plan for reserves is prepared and submitted in accordance with District policy. Officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Nesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… State's official Annual Report. It is comprehensive in the depth and breadth of its reporting detail and provides full … Letter of Transmittal Financial Overview Organization Chart Names of Selected State Officials FINANCIAL SECTION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … resulting in derived tax revenues includes personal income taxes and certain consumption and use taxes and fees, … imposes the tax on the person or entity that acquires the income, goods or services The State taxes the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues