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Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… was preapproved and necessary. As a result, officials may have paid more overtime than necessary. Officials: Paid 17 … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not … We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mYork Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… network user accounts and three service accounts with administrative rights. Establish written procedures for … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-372022 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2024 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … The Department did not complete all required testing of weighing and measuring devices or maintain complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town … most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Selected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - … Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: School Year 2022-23 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsLists
… school district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsIX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… and approved 1.9 million payments worth $10.2 billion in January. His office also rejected 170 contracts and … office averaged eight days for contract reviews in January and two days to audit payments. DiNapoli releases … Trust Inc. for the purchase of Goosepond Mountain land in Orange County. Department of Transportation $42.7 million …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Agencies Bulletin No. 943
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 … approved Leave Without Pay on the eligibility date, except for those on Military Stipend, are eligible for the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Information This payment is subject to income and payroll withholding taxes. If an additional tax amount is in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityNew York State Employees and Federal Funding – Federal Funding and New York
… of 0 44 0.0% Criminal Justice Services, Division of 20 577 3.5% Deferred Compensation Board 0 4 0.0% Economic … 56 0.0% Justice Center for the Protection of People with Special Needs 0 490 0.0% Labor Management Committees 0 71 … and Report of Independent Certified Public Accountants, June 30, 2024 and 2023 Source: FY 2026 NYS Executive Budget …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-funding