Search
Lansing Central School District – Procurement (2021M-213)
… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Barnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialGoshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … Wallkill and Wawayanda. The District, which is governed by an elected seven-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … of the vouchers, invoices or bank statements was made by members of the finance committee prior to payment. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and … a variety of sources. The Board and District officials did not develop reasonable estimates for expenditures and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an elected five-member Board of Trustees, provides water, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Contract Advisory No. 12
… via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic … Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Division of Housing and Community Renewal Bulletin No. DH-64
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade … and Has completed one (1) year of service in such grade by 04/01/14; and Has a Pay Basis Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-64-april-2014-district-council-37-dc37-rent-regulationState Agencies Bulletin No. 1341
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … and Has completed one (1) year of service in such grade by 10/01/14; and Has a Pay Basis Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1341-october-2014-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1340
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade … and Has completed one (1) year of service in such grade by 10/01/14; and Has a Pay Basis Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1340-october-2014-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1316
… not processed automatically Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … and Has completed one (1) year of service in such grade by 04/01/14; and Has a Pay Basis Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1316-april-2014-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1315
… not processed automatically Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade … and Has completed one (1) year of service in such grade by 04/01/14; and Has a Pay Basis Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1315-april-2014-civil-service-employees-association-csea-performanceComptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … financial activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without … as abandoned property even though the funds have been in the custody of the treasurer for over three years. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21