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Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… Board and School officials adequately and appropriately acquired a building in the most cost-beneficial manner that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Harrisville Central School District – Claims Audit (2016M-215)
… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an … Harrisville Central School District Claims Audit 2016M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Village of Clifton Springs – Board Oversight (2014M-099)
… documented annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a … Recommendations Annually audit the records of the Village Justice and the Clerk-Treasurer. Develop a formal, written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation … 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 … did not specify the frequency of seeking competition for professional services. Key Recommendation Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … 1, 1994 as interest (see also Local Finance Law, §2.00[26], [27]), it is consistent to charge only the amount …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… for whose benefit the tax was collected'" ( City Mattress v Board of Assessment Review for the Town of Dewitt …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… AND TRUSTS LAW, §11-2.2; EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, … bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … of New York State local governments. Section 11 does not apply, however, to moneys, the investment of which …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… Update Required 673 SUNY Before Tax Arrears Before Tax Flat Amount General Deduction Yes Refer to PIP-014 673ER SUNY ORP Employer Arrears Non-taxable Flat Amount General Deduction Yes Refer to PIP-014 674 SUNY Suspense BTax Arrears Before Tax Flat Amount General Deduction Yes Refer to PIP-014 674ER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… instructions to determine and record the county of residence of employees. Background Since many facets of … (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is currently limited to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Ardsley Union Free School … – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more taxes …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsChart of Accounts
… New York State Payroll System (PayServ) Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin issued … pools tied to their agency that will not automatically rollover to the new budget reference. It is important that … Payroll System (PayServ) – CUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts and New York …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … operation. The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of … the purpose of inquiring into the propriety of commencing litigation on behalf of the town (see Graves v Lombardi , 70 …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… for consent by the Office of the State Comptroller to establishment by school district in Adirondack Park) … for consent by the Office of the State Comptroller to establishment by a school district in Adirondack Park) … Park may establish a repair reserve fund pursuant to General Municipal Law, §6-d without the prior consent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… (and its predecessor statutes) to authorize a village board of trustees, upon discontinuing a village street owned … purposes to the county. In those circumstances, the chairperson of the county legislative body may execute a … , 246 AD 385, 286 NYS 791; Friedman v County Executive and Board of Supervisors of Nassua County , 58 AD2d 591, 395 …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Implementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the recommendations made … greater access, awareness, collaboration, and support of effective suicide prevention activities. The audit covered … health care. OMH’s mission is to promote the mental health of all New Yorkers, with a particular focus on providing hope …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… has taken steps to implement safety and security in all its subway facilities, and whether safety and security … for the policy aspect of safety and security across all MTA agencies, including Transit. MTA hires consultants or … MTA’s Office of Security is responsible for protecting all MTA agencies, including Transit, with its implementation …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities