Search
Spencerport Central School District – Financial Condition (2016M-254)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through May 27, 2016. Background … The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Member Contributions – Legacy Reporting
… and details that may affect your present or future payroll processing for Section 414(h): Participation is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda … School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s … properly authorized. Overtime payments totaled $41,663, of which $36,723 had not been preapproved. Because district …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0High Falls Water District – Water Fees (2015M-153)
… water clerk manually enters readings from an electronic meter reader in the water billing system and generates bills … quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Onondaga County – Court and Trust Funds (2025-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, 2025. … then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2024 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Cost-Saving Ideas: Overtime Planning and Management
… may allow employees to work other than traditional eight-hour workdays. AWS can potentially increase productivity and … until the end of their normal work day. Five-day, eight-hour schedule with alternate shifts: Provides additional … Reduces overtime by having employees work an extra hour Monday through Thursday and a half-day on Friday. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementSelected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… July 1, 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in … Canajoharie Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… original scope. The Board President did not approve all change orders and allowance disbursement forms, as required … the District should obtain voter approval. Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they only address conditions that could not have been reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… director did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through … Supervisor. Disbursements were made directly out of the concession stand bank account and were not reviewed and … to the Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Division of Housing and Community Renewal Bulletin No. DH-22
… represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding the calculation of affected … Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has … the beginning of the fiscal year. Calculation Instructions and Examples Only raises that differ in the current fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsOpinion 90-41
… the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of … statement of a village board's authority, on its own motion, to assess the entire expense of a sewerage system or … the cost wholly against benefited properties on their own motion. Chapter 976 of the Laws of 1973 amended section …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2005-9
… the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… the United States Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a deceased former New York State employee. The defendant … the United States Attorney for the Southern District of New York announced today the arrest of JOSEPH GROSSMANN …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannState Comptroller DiNapoli Releases Municipal Audits
… , Village of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon Lake Fire District , Village … that affected individuals may not be notified. Rochester Land Bank Corporation – Monitoring Subcontractor Performance (Monroe County) Land bank officials monitor the number of homes rehabilitated …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0