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Western 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. Key Findings School officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect formula was … 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 1,970 and is governed by an elected five-member Board. Budgeted general and highway … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… complete report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 … Determine whether reserve funds and the debt service fund balance were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Genesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322State Agencies Bulletin No. 1550
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN, 21P or CAL who … has a Pay Basis Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1550-april-2016-public-employees-federation-pef-retroactive-200-salaryState Agencies Bulletin No. 1496
… April 2015 PEF Salary Increase and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for an April 2015 salary increase of two percent (2.00%) and … Employees with a Pay Basis Code of FEE are not eligible for the salary increase unless the employee is budgeted as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increaseState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … manner. Neither justice properly pursued collections for those cases where defendants failed to appear in court. … on the town's average dismissal rate and average fines for adjudicated VTL cases, auditors estimate these …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… increased costs as a result of administering the contract. Residential households will lose the ability to select the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsSouthold Union Free School District - Leave Accruals (2018M-113)
… benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual … Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days valued … Key Recommendations Implement procedures for maintaining leave accrual records and ensure that accurate information is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $70 million. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-3612023 Financial Condition Report – 2023 Financial Condition Report
… personal income tax receipts. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2023-fcrComptroller DiNapoli Statement on January State Cash Report
… is increasingly challenged. The final January revenue numbers for the state released by my office today confirm the … for an economic downturn." To read the January 2019 state cash report, go to: … ate.ny.us/sites/default/files/reports/documents/pdf/2019-10/cash-basis-2019-01.pdf …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 2265
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonState Agencies Bulletin No. 2266
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeState Agencies Bulletin No. 1959
… be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued … Employee Receives a Corrected W-2 Employee Receives Credit Letter the Following January OSC Receipt Prior To Deadline … and employee will receive a corrected W-2 and/or Credit Letter. Questions Questions regarding AC230s may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 2069
… be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued … Receives a Corrected W-2 Employee Receives a Credit Letter the Following January OSC Receipt Prior To Deadline … and employee will receive a corrected W-2 and/or Credit Letter. Questions: Questions regarding AC-230s may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Comptroller DiNapoli Releases Municipal Audits
… the calculations or verified that ALS employee hourly rates were correct before certifying the payroll each pay …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) The … DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Watervliet City School District and the White Plains City School District . “In an era of limited … deficit in the capital projects fund in that amount. White Plains City School District – Procurement of … School District Watervliet City School District and the White Plains City School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-audits