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Unified Court System Bulletin No. UCS-289
… implemented the various agreements between the Unified Court System of the State of New York (UCS) and the affected … implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDelaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the Treasurer as the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Police Bulletin No. SP-147
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of … 2009 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/05/12 Payment Information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCost-Saving Ideas: School District Auditing – External Auditor
… for the position must: be a Certified Public Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… govern budgeting practices. Lacking established long-term plans and budgetary guidance, the Board continued to adopt … and adopt comprehensive multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Child and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to the subsidized day care files provided by OCFS and ACS. Key Findings During the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Campbell-Savona Central School District -- Budget Review (B2-14-11)
… budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… is governed by an elected five-member Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to … Local sales tax collections in New York state increased by 3 in November compared to the same …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75