Search
Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher … pay rates and stipends are paid at rates established by a CBA, employment contract or Board resolution. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollEvergreen Charter School – Credit Card Purchases (2024M-143)
… School purposes. Key Findings Credit card purchases were not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … purpose credit card payments totaling $134,982 did not have the required signatures for payment. Reward points were …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Cambria – Capital Projects Financing (2017M-161)
… BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund … when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161East Hampton Union Free School District – Financial Software User Access (2016M-340)
… the Board annually appoints a Network Systems Manager who performs these duties. District officials have not adopted procedures outlining how user access rights should be established or modified, and permissions are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessVillage of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash … for cafeteria cash receipts. Require the food service manager to review the cashier’s daily reconciliations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Rensselaer County – County Bridge Maintenance (S9-13-6)
… of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department … 2012 fiscal year. The Department is responsible for the maintenance and repairs of approximately 60 County-owned … Findings The County does have a written plan for bridge maintenance; however, it has not been formally approved by …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6State Comptroller DiNapoli Releases School District Audits
… more critical as the district moves to increased reliance on a remote learning environment and administrative … exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction Priority Schedule. … all deductions. Questions Questions may be directed to the Payroll Deduction mailbox. … To provide agency payroll staff with OSCs current Deduction Priority Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedSpecial Accidental Death Benefit – New Career Plan
… during the 12 months prior to death. For payments made on or after January 1, 2001, the salary used to compute the … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitDiNapoli: Tax Cap Remains at 2% for 2027
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … fiscal year, above the 2% allowable levy increase. The tax cap, which first applied to local governments (excluding New … a provision that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-tax-cap-remains-2-percent-2027Oversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively … in January 2021. About the Program In testimony before the New York City (NYC or City) Council on September 20, 2021, … To determine whether the New York City Department for the Aging DFTA effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programSUNY Bulletin No. SU-337
… within the same pay period, those monies must be included in the calculation of the overtime. In the past, manual calculations were required to include these earnings in the total amount of overtime monies paid. To alleviate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… [read complete report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of … account and a savings account. Audit Summary The Board did not adequately oversee the District’s financial … that were for appropriate District purposes. The Board did not: Provide oversight of the Secretary-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 191
… Overtime Meals, Inconvenience Pay, Hazardous Duty Pay, Safety Incentive Differential and Standby Pay. The Overtime … Intermittent Inconvenience ( IIP , IP1 , IP2 and OIS ), Safety Incentive Differential ( SDS , SDO ), Hazardous Duty … will not be available for employees in BU 01 or BU 67 Safety Incentive Differential: Rate Increases and Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andFiling the Resolution – Reporting Elected and Appointed Officials
… the board clerk or secretary, and it must include a raised seal and affidavit of posting. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionSullivan West Central School District - Retiree Health Insurance (2019M-196)
… Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. … controls. Ensure that documentation necessary to verify calculations of all retirees’ health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196