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Town of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s … form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. … our audit was to evaluate the Courts financial operations for the period January 1 2013 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Newfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District … School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of … for the past several years. Certain reserves had excessive balances when compared to their respective liabilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mCity of Albany – Payroll (2015M-110)
… 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. Budgeted payroll … City’s payroll recordkeeping processes are not consistent in all departments. Employees in the Department of General …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Genesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322State Police Bulletin No. SP-174
… an amount such as, but not limited to, ADJ , OTO , RGO and SCO will not be automatically adjusted. The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Agencies Bulletin No. 2205
… will be delayed past the scheduled check date, resulting in undue hardship to the employee. Effective Dates: This … corrections through the Statewide Financial System (SFS). In addition, OSC has issued Operational Advisory 35 and … 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll correction is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System … the annual salary by the number of days in the contract and pay the employee accordingly. The Contract Pay page is effective-dated and stores the employee’s contract dates. A new set of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersState Comptroller DiNapoli Releases School District Audits
… was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board … non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 682
… Purpose To provide agencies with information and procedures regarding … employees deemed Management/Confidential who moved to graded positions since April 1, 2003 or who move to graded … by the Division of Budget (BDA adjustments) must not have been implemented within one (1) calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementDivision of Housing and Community Renewal Bulletin No. DH-60
… Eligible employees who are on a Paid or Unpaid Military Stipend Leave on the payment effective date. Eligible … (Prom Recal) effective 03/28/13 (Administration). Military Stipend Leave Employees who are on a Paid or Unpaid Military Stipend Leave on the payment effective date may receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performanceState Agencies Bulletin No. 1246
… Purpose To inform agencies of OSC’s automatic processing of the April 2013 Performance Advances and provide instructions for payments not processed … return to the payroll. If the effective date of the return from leave transaction is prior to Pay Period 1L, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1246-april-2013-public-employees-federation-pef-performance-advancesComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Town of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m