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Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings … related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Amityville Union Free School District – Payroll (2016M-155)
… period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … District, which operates two schools with approximately 540 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming … elected members. The District operates two schools and a third school which is used only for the pool and athletic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Lewiston-Porter Central School District – Financial Condition (2014M-202)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Town of Kortright – Financial Management (2016M-397)
… through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. The general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeVillage of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Special Disability Benefits – Special 20- and 25-Year Plans
… the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon … reveal any evidence of disease or other impairment of the heart, may be eligible for an accidental or performance of …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsComptroller 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-audits2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in … last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. … continue to monitor the economic factors impacting sales tax when estimating their own revenue projections for the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Optional Service Credit Purchase Payments – Enhanced Reporting
… members choose to purchase credit for additional previous public service, they have the option to pay the required … tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through payroll deductions, you will … Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase deduction amount …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers 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-156Making Adjustments to Earnings and Days Worked – Legacy Reporting
… sample adjustment report file ). Do not send payments with your adjustment reports. You will be charged or credited …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsWage Subsidy and Transitional Employment Programs (Follow-Up)
… in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - 58 ). Background The … fringe benefits paid to participants during the subsidized employment period). For each participant, contractors make … pending the participant’s retention in unsubsidized employment for 90 days after the subsidized period. Each …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-follow