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Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… complete report - pdf] Audit Objective Determine whether Port Chester-Rye Union Free School District (District) … Determine whether Port ChesterRye Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOverview – XI. Procurement and Contract Management
… was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and Equipment … the prescribed criteria. Section 6.A - Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
Village of Port Dickinson Financial Condition 2014M154
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Arkport Central School District – Network Access Controls (2021M-162)
… that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Village of Arkport – Water Fund Financial Operations (2020M-45)
… controls. Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate … corrective action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt … accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. … financial reports. Only pay Board-approved claims listed on abstracts provided by the Town Clerk, except where allowed … Town officers and employees who receive or disburse moneys on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mOpinion 88-22
… residents. You state that the town is constructing sewage treatment plants in two sewer districts and has applied for … priority on a project which provides for the use of sewage treatment plant lands for certain other purposes than a project which …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Agencies Bulletin No. 1735.1
… Employees in annual positions, including those working on a part-time basis, who meet the eligibility criteria … of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have an annual … procedure when reporting the Minimum Wage Differential on the Additional Pay page: Earnings Code: MWD Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an … 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesReporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsState Agencies Bulletin No. 828
… Lag (09180) and 7/23/08 Administration Lag (49xxx) April 2008 payments may be submitted in Pay Period 8L, paychecks … Payments are effective the first pay period of the fiscal year. If the employee is not Active in the first pay period … is effective the date of the return to the payroll. 2008 Seasonal Longevity Payments Employees who were Active in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … previously posted expenditure accounting transactions) D. Hybrid Journal Entries (contain both expenditure and revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewTitle I Grants to Local Educational Agencies – Federal Funding and New York
… funding to Local Educational Agencies (LEAs) — public school districts, charter schools, and Special Act districts … and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to … are eligible to apply to use Title I funds to operate school-wide programs. The funds are otherwise targeted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agencies