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Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … Background An EPC is an agreement with an energy services company in which energy systems are installed, maintained or … of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between February …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did … are not adequately segregated and mitigating controls have not been implemented. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … Background The King Center Charter School was established in 2000 as the first charter school to open in the City of … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Contract Advisory No. 3
… Statewide Financial System, the agency must complete one or more of the following fields: 1) Description, 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields … Renewal/Amendment Beginning Date (“RAB Date”) field on the Single Transaction Summary (STS) or the AC340-S submitted …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemRoosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Agencies Bulletin No. 2273
… apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … wage statement (Form W-2C). However, the Federal, State, and Local withholding wage and tax balances for 2024 … 2024 (Inst) or January 2, 2025 (Admin)deadline. Federal, State, and Local withholding wages and taxes will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOther Bulletin No. 80
… Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other … (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) $15.50 … Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $34,452/$16.50 Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityCUNY Bulletin No. CU-270
… TX, T9, SF, TU, SJ, TJ, TP, U6, TK, TY and U3 Background The Memorandum of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY and … for a 1% General Salary Increase and an increase to the Assignment and Longevity Differentials for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… is an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… is governed by an elected five-member Board of Education. Salary appropriations were approximately $68 million for the … fund budget, of which $9 million was for non-instructional salary. Key Findings The District did not establish a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt an …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mState Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in … be marked as “Cashed” using this check box. These changes have been added as part of the new uncashed payroll check … Paychecks cashed before September 6, 2016 will not have the “Cashed” box checked. Paychecks that are split and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckStafford Fire Department, Inc. - Financial Management (2023M-110)
… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m