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Village of Nichols – Financial Condition (2013M-50)
… to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village … expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there was an emergency. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Payroll Improvement Project Bulletin No. PIP-005
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ navigation effective in PayServ version … from PeopleSoft version 9.1 to version 9.2. As part of the upgrade, several customizations will be eliminated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mMohawk Valley Faces Challenges But Bright Spots Exist
… and Rome." The report examines the counties of Fulton, Hamilton, Herkimer, Montgomery, Oneida and Schoharie in the … many of whom live in Utica (60,635) and Rome (32,473). Hamilton County has the smallest population of any county in … which range from $97,300 (Herkimer County) to $165,500 (Hamilton County), are quite low compared to the statewide …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existTransferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipNorth Merrick Union Free School District - Purchasing (2018M-87)
… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District … complied with New York State General Municipal Law (GML) and its purchasing policy when seeking competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… to determine status of retiree health insurance accounts. Attempt to recover premiums paid for deceased enrollees from …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the … in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Jamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Enterprise Charter School - Procurement (2019M-06)
… officials did not: Always obtain competitive pricing in compliance with the School’s procurement policy or …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06SUNY Bulletin No. SU-270
… Purpose To notify agencies of a change in the dues structure. Affected Employees SUNY employees represented by UUP in Bargaining Unit 08 Effective Date(s) Paychecks dated … To notify agencies of a change in the dues structure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-270-united-university-professions-uup-change-dues-structureState Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… State Comptroller Thomas P. DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new … State Comptroller Thomas P DiNapoli released the following statement today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressTown of Horicon – Leave Accruals (2016M-421)
… Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is … Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school … Capital Region Board of Cooperative Educational Services BOCES Claims …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … for Business did not always review accrued vacation leave payments. Key Recommendation Review and approve all separation payments prior to processing. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Longwood Central School District – Purchasing (2016M-16)
… Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16