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Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … flow periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating … did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user … an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Selected Aspects of Incident Intake and Investigation
… Act (Chapter 501 of the Laws of 2012) and began operation on June 30, 2013. The Center has law enforcement authority to … reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … the State Comptroller with case-specific information in substantiated cases. Consequently, we were unable to …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… requires, and has required since introduction of the law in 1922, the heads of all municipal and State entities to … Section 220(8). The Workers’ Compensation Benefits clauses in Appendix A – STANDARD CLAUSES FOR NEW YORK STATE CONTRACTS … laws Section 52 or 131, is barred from bidding on, or being awarded, any public work contract or subcontract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentXII.6.I Paying a Non-State Employee – XII. Expenditures
… rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required … services as a self-employed individual, which will result in payment of more than his or her proper share of Social … commissions, advisory councils, etc., established by law who serve without salary. They are entitled to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… one-third of what was stolen. The sentencing took place in Rensselaer County Court before Judge Andrew Ceresia. … protect taxpayer resources at all levels of government ." “In an effort to combat public corruption and root out the … stoves, and copper coil that city residents leave on their curbs for home pick-up. The Sanitation Division then …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapUnified Court System Bulletin No. UCS-88
… Office of Court Administration. Background Due to a change in Judiciary Law, Section 37.3, new Reason and Increment … that are eligible for a promotion recalculation based on Section 37.9. Agency Actions - New Increment Codes … Amount field is left blank. YR is the two-digit year in which the employee is eligible to receive the Pay Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. … become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitComptroller DiNapoli Releases Municipal Audits
… of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal climate, budget transparency and … village board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … the library’s business manager ensured that individuals on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-009
… and Training. The Agency Testing Schedule provides details on the dates and activities for testing. This schedule … activities identified by OSC that must be completed in order for agencies to be considered ready for v 9.2. File … - This section focuses on transactions that have changes in v 9.2. Testing these transactions will ensure agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingCUNY Bulletin No. CU-453
… Local 300. Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, … 10993, 10994 Employees represented by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, … gross wages, for tax withholding purposes, and reflected on the 2012 Form W-2 (Wage and Tax Statement). OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
… Local 300. Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, … 10993, 10994 Employees represented by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, … will be added to the employee’s earnings and reflected on the 2011 Form W-2 (Wage and Tax Statement). OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … – Audits financial statements to render an opinion on whether they adhere to Generally Accepted Accounting … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesUnified Court System Bulletin No. UCS-344
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside within the zip codes as … gross wages, for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … corrective action. Appendix C includes our comment on the Department’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m