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Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231State Police Bulletin No. SP-221
… the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Cornwall Central School District – Financial Condition (2015M-148)
… financial condition for the period July 1, 2013 through June 30, 2015. Background The Cornwall Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. … Town of Corinth Claims Auditing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102State Agencies Bulletin No. 726
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected … this bulletin, OSC will provide agencies with a Control-D report NHRPTP13 listing employees who meet the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 1327
… Plan. Affected Employees Summer seasonal employees (with a Pay Basis Code equal to HRY) in the State University … Summer Seasonal Lifeguard Deficit Reduction Plan period by check date and includes the pay period number, pay period … Unit 68 on the pay period end date for the pay period being processed. Employee has a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalDivision of Housing and Community Renewal Bulletin No. DH-20
… Performance Advance if the employee: has completed one (1) year of service in such position by March 31, 2006; and did …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-20-april-1-2006-performance-advances-rent-regulationOpinion 94-10
… commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town human rights commission must be established and operated on a townwide basis. A town and one or more villages may … it must have the authority to perform separately the function which would be the subject of the agreement (1993 …
https://www.osc.ny.gov/legal-opinions/opinion-94-10State Comptroller DiNapoli Releases School District Audits
… fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. Despite reporting … increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more taxes than needed to fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 347
… Dates Payroll deductions for the 2003 campaign will begin in checks dated January 9, 2003 (Institution) and January 15, … Deduction is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. The … Enter the Social Security No. on the authorization card in the Empl ID field of the Dialog Box and click OK . The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignUnion-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Alden Central School District – Financial Management (2016M-372)
… Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and … of fund balance in the annual budget. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… 57, for orchestrating an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. Budgeted … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20