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Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and … to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler and the … SEC staff for their work and leadership on this issue. We look forward to commenting further in the coming weeks." …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalYork Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17SUNY Bulletin No. SU-148
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesState Agencies Bulletin No. 1262
… Requests or Transfer Requests page with an effective date after 09/01/13 (Pay Basis Code CAL) or the Contract Begin … Outbound Transaction file. Control-D Reports Available After Processing The following Control-D reports will be available for agency review after the automatic payments have been processed. All reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-paySUNY Bulletin No. SU-292
… Employees Employees designated Management or Confidential in SUNY - BU13 who meet the eligibility criteria and are … increases for all eligible M/C members who are included in Bargaining Unit 13. Payment of the increases are at the … Query LQ_049_ARCHIVED_EE_PAYSTUB to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementState Agencies Bulletin No. 1911
… & Logistics (role expired COB February 3, 2021) POD Site Manager 25 PEF Operations & Logistics (role expired COB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortWestchester Community College – Fixed Assets (2017M-78)
… controls over the College’s fixed assets for the period September 1, 2015 through March 8, 2017. Background … in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… through December 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and … Franklin Central School District Health Insurance Cost Savings 2016M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Justice Court Fund - Town and Village Court Revenue Report Data Description
… reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through November (report months processed in the calendar year) Prior year … Complex set of State Statutes Uniform Justice Court Act §2021 Local laws …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionTaconic Hills Central School District – Financial Management (2019M-155)
… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Jamestown City School District – Financial Condition (2015M-120)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… The District’s school lunch fund balance exceeded federal regulations. The Board and District officials have not … excess school lunch fund balance to adhere to federal regulations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4