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Opinion 93-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … share of county sales tax be used to reduce townwide taxes on properties outside the villages. The town, however, may …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Comptroller DiNapoli Releases School Audits
… his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… and recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… officials established a sufficient segregation of duties or compensating controls for non-payroll cash disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… Key Recommendations Continue to reduce reliance on fund balance to finance recurring expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Unified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified Court System, … regarding eligibility, employees may contact the Empire State Planning Group by telephone, toll free, at (877) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-89
… Purpose To explain processing of the Prepaid Legal Service Benefit … or direct deposit advice dated October 5, 2005 Effective Date(s) Paychecks dated October 19, 2005 OSC Actions OSC will … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-89-prepaid-legal-service-benefit-ucs-employeesEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223SUNY Bulletin No. SU-156
… History The SUNY Board of Trustees passed a resolution in May 2008 authorizing 403(b) contributions to the same … Met Life, TIAA-CREF) currently authorized to participate in the Optional Retirement Program for Unclassified SUNY … “SUNY Tax Deferred Annuity.” The change will be reflected on the employee’s paycheck stub or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-156-change-narrative-description-and-eligibility-deductionRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … Ensure that accounting records are accurate and up to date. Use the most accurate estimates of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionState Agencies Bulletin No. 1882
… Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCity of Middletown - Information Technology (2018M-235)
… use, access and loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, 19 of these … accounts were never used and one account was last used to logon to the network more than nine years ago. Financial …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Putnam Central School District – Fund Balance Management (2020M-27)
… to fund one-time expenditures and reserves, pay off debt or to reduce District property taxes. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busMargaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit school district East Williston
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… officials procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did … Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department