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Hadley-Luzerne Central School District - Financial Management (2018M-103)
… realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … include realistic expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317City of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231SUNY Bulletin No. SU-347
… SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: Effective Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseVillage of Clifton Springs – Board Oversight (2014M-099)
… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … in the Town’s response letter. … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… The Library, which received its charter from the Board of Regents of the State Education Department in 1969, is …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136State Agencies Bulletin No. 1884
… the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesNew Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer … $49.4 million. Key Finding The District developed a policy to address the procurement of goods and services not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Harrisville Central School District – Claims Audit (2016M-215)
… controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 … not have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Green Tech High Charter School – Payroll (2023M-157)
Determine whether Green Tech High Charter School School officials accurately paid employees salaries and wages
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Loans: Applying and Repaying
NYSLRS members may be eligible to borrow against their retirement contributions if they meet eligibility requirements
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… By contrast, New York’s per capita estate and gift tax payment of $87 was well over the national average of $49. It … $14 $317 7.1% $16 19 All Other $8,770 $27 $530 6.0% $27 25 Other Safety Net Spending New York receives significant … ttps://trumpwhitehouse.archives.gov/wp-content/uploads/2020/02/objclass_fy21.pdf . Other Beta.sam.gov, Contract Data …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time … a designated bank or trust company, is required to collect all interest on the securities deposited and pay it to the … deposited securities to make sure that the market value at all times is substantially equal to the amount of retainage …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 835.1
… provide agencies with information and procedures regarding the revised calculation of affected employees’ salaries and … the hiring rate of the graded position, giving credit for all service where the salary (including hourly and annual … the hiring rate of the graded position, giving credit for all service where the salary (including hourly and annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0