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Smithtown Central School District – Capital Projects (2016M-202)
… money has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Monticello – Board Oversight (2016M-337)
… to establish an acceptable number of consecutive estimated readings before an actual water meter reading was … for water meter readings including an acceptable number of estimated reads before other enforcement action is initiated. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed … audit charter school persistence preparatory …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to properly plan its procurements so that needed approvals can be obtained timely. Sufficient time must be incorporated … to properly plan its procurements so that needed approvals can be obtained timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost … cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Cortland Enlarged City School District Oversight of Financial Operations 2012M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… For 2015, the Company’s revenues totaled $2,623 and expenses totaled $2,233. Key Findings No review of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this year. The budgeted revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli: Brooklyn Economy Sets Records
… because we are teaching the country how to create the 21st century economy.” "It is no surprise that Brooklyn, the …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsState Agencies Bulletin No. 1680
… to any change made to consent status. OSC will create and run a program during year end processing to automatically … for subsequent years. Agency Actions Agencies can run query LQ_NYSPO_003_W_2_CONSENT to view a list of … query will be available in PS Query for agencies to run: LQ_NYSPO_003_W_2_CONSENT (Description Consent for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Comptroller DiNapoli Releases Municipal Audits
… village under-budgeted for overtime in the 2016-17 fiscal year by $284,608 or 43 percent. Town of Dannemora – Part-Town …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsHow the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Agencies Bulletin No. 1162
… Purpose To explain OSC’s automatic processing of the increase. Affected Employees … Pay records of eligible employees that receive PS1 on or after 3/31/11 (Administration) or 4/7/11 (Institution) … with a completed Next of Kin Affidavit (form AC 934-P ) and a Report of Check Exchange (Form AC 1476-P ). For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonOpinion 96-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (payment of … certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer firefighters … J. Mac Brien, Secretary Board of Fire Commissioners, Roosevelt Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Response to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to … Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, fraud, or …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… that are open for draws and returns via the federal draw system. Please note that while an agency might consider an … been closed by the awarding agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your behalf, this return will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of Activities demonstrates the degree to which the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a … are recorded by the State as taxpayers earn income (personal income, general business and other taxes), as sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements