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Lansing Central School District – Financial Management (2015M-256)

… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… million. Key Findings The Treasurer did not use correct attendance dates when calculating tuition bills for all … specifying the method to be used to determine the attendance dates of nonresident students placed at the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Utica Academy of Science Charter School – Purchasing (2015M-71)

… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Arkport Central School District – Payroll (2016M-338)

… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Cornwall Central School District – Financial Condition (2015M-148)

… and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Town of Oxford – Financial Management (2016M-420)

… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420

Town of Guilderland – Golf Course Collections (2017M-22)

… the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Town of Corinth – Claims Auditing (2017M-102)

Town of Corinth Claims Auditing 2017M102

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans

… 5 percent per year); or Leave your contributions in your account and qualify for a retirement benefit when you are 55. … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …

https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membership

Comptroller DiNapoli Releases Municipal Audits

… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schuyler Heights Fire District … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 fiscal year, …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

NYS Comptroller DiNapoli Statement on MTA's July Financial Plan

… Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan … (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … Thomas P DiNapoli released the following statement today on the MTAs July financial plan …

https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-plan

IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants

… as a source, the GSA issues an annual Assistance Listing Number (ALN) formerly the Catalog of Federal Domestic … categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, … our audit period, the City has undertaken 10 capital projects totaling $6.9 million. Capital project expenditures … officials had procedures to properly authorize capital projects, they did not adequately monitor financial activity …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … Baldwinsville Public Library Private Funds and Employee Leave Accruals 2014M256 …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

XII.6.L Replenishing an Advance Account – XII. Expenditures

… ID for a specific account, use the “Find an Existing Value” function in the Statewide Financial System (SFS) to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account

XII.6.C Paying Prompt Contract Interest – XII. Expenditures

… the following special instructions: Interest Eligible – Online Agencies must select “Not Applicable” from the Late …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution … will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Fishers Island Ferry District – Financial Operations (2016M-156)

… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …

https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156