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Oneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… of the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and … by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125SUNY Bulletin No. SU-99
… Union Dues/Agency Shop Fees. Affected Employees Employees in Bargaining Unit 08 with the following Deduction Codes: 215 … Per UUP policies, Lump Sum Payments are included in the calculation of Union Dues/Agency Shop Fees. Effective … 11, 2004 OSC Actions OSC will include Lump Sum Payments in the calculation of Union Dues/Agency Shop Fees. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-99-change-union-duesagency-shop-fee-calculations-employeesVendor File Advisory No. 6
… of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding … specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Classifications Guide to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsState Agencies Bulletin No. 1476
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2016 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks dated April 22, 2015 (Administration) and … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1322
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2014 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationOverview – What Every Employer Should Know
… employer in the System and want to know how your decision is going to affect you. Whatever your circumstances are, we … it means to participate as an employer. Our ongoing goal is to build a partnership with you that will best serve our …
https://www.osc.ny.gov/retirement/employers/partnership/overviewState Comptroller DiNapoli Delivers Inaugural Address
… and examines big spending areas. DiNapoli was sworn in by New York State Supreme Court Justice Helen Voutsinas to his third term in office on Sunday afternoon at Hofstra University. He was … an official head shot . CAREER HIGHLIGHTS can be found in his biography . … During his inaugural address today New …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressFranklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) … June 23, 2017. Background The City of Corning is located in Steuben County and has a population of approximately … $34,822 in FFI funds. Key Finding The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … a plan to reduce the amount of available fund balance in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… year totaled approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by … year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Menands Union Free School District – Payroll (2015M-268)
… employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. … with approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in Schenectady County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in … operates three schools with approximately 1,500 students, is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New York State Education Law. Key Recommendations There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40