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Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of Southampton, … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Green Island Power Authority – Electric Billing and Collection (2015M-137)
… The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, … $5.8 million. Key Finding The Board established and implemented strong internal controls over the Authority’s billing and collection process. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Attica – Justice Court (2014M-30)
… and the Court’s computer system was not used to generate a balance due report. Cases in which payment was not received …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the … The Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… period July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, … Town of Horicon Leave Accruals 2016M421 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Opinion 2007-6
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: 26 School Districts in Fiscal Stress
… is the fifth year DiNapoli's office has assessed levels of fiscal stress in school districts. Using financial … balance, cash position, short-term borrowing and patterns of operating deficits, DiNapoli's monitoring system creates … to fiscal stress." The scores are based on the evaluation of 674 school districts with fiscal years ending on June 30, …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the … an employee on a leave of absence without pay subsequently resigns, the date of permanent separation reverts back to the … information on termination rules. Last Updated 11/03/2025 …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The district initiated some significant steps to reduce expenditures and maintain financial stability … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0