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Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… should: Improve cash controls by ensuring employees are following the written cash collection procedures. Perform …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown 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-32Green Tech High Charter School – Payroll (2023M-157)
… (School) officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll … $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are prepared and submitted for all …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157SUNY Bulletin No. SU-347
… automatic union dues increase. Date Issued : October 23, 2023 Affected Employees: SUNY employees represented by UUP in … Effective Administration paychecks dated November 22, 2023. OSC Actions: At the request of UUP, OSC will update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseOpinion 92-1
… GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … proper securities of sufficient value are submitted?; (b) what securities may be deposited?; (c) is a municipality … the municipality charge the contractor a service fee?; (d) what happens if the market value of the securities increases …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 835.1
… graded position. N/S service in any of the following will not be considered as creditable service when reconstructing … is a promotion, demotion or lateral. Annual N/S Not Equated to Grade – Use the N/S salary to assign the … unit effective on or after April 1, 2003. The listing is available as of August 26, 2008. Agency Actions: It is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is … three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and … a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 1494
… Purpose To notify agencies of an automatic dues increase. Affected … For non-graded employees whose positions are not equated to salary grades the dues amount is determined by their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesContract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsMerrick Union Free School District – Financial Condition (2016M-240)
… December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau … are used for their intended purpose. … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The … reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s … 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 …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for … and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… County) Tuition billings for district students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000. District …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits