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Ardsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation expenditures for 26 years. … reserve balance of about $400,000 is nearly 200 times the average unemployment expenditure. By maintaining surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes … Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School Districts District Board and District officials ensured information technology IT assets and data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Medina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… laws and regulations related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCompliance With Navigation Law
… safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The … 1, 2017 through October 31, 2019. About the Program With its vast network of waterways, including about 70,000 … 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an … government and school district officials. By increasing the number of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient way to …
https://www.osc.ny.gov/local-government/academy/about-academyComptroller DiNapoli's Legislative Program
… – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the commissioner of … and finance, to arrange for the redeposit of moneys, in whole or in part, through a deposit placement program. 2025: Passed by … DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislationSUNY Bulletin No. SU-58
… 8/16/2001, OSC will not automatically insert a row. Health Insurance Civil Service will submit a file to restart Health … 21P/CAL Employees Not Returning For The Fall Semester: Terminate 21P employees with the effective date of 8/16/2001. Terminate CAL employees with the effective date of 9/1/2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State … the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For … Operations (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports2021 Fall Conference - Bureau of State Payroll Services
… Payroll Services Fall Conference Schedule and Materials … Join Now Please take a moment to let us know what Payroll Courses you're planning to attend during this year's … information that is important to you and your agency. Payroll Services Fall Conference Survey Webex Information …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesNew York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollRetirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2022 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-fsms-munis.pdf