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Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… policies or procedures related to the periodic review and reconciliation of payroll withholdings, deductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16City of Oswego – Community Development (2015M-108)
… formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of … when it is appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid. Key Findings We determined that Town … extent possible, maintain documentation to help support and justify the decision to include a severance payment …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Benefits
… The Office of the State Comptroller offers competitive salaries and benefits, … New York State offers generous salaries advancement opportunities and …
https://www.osc.ny.gov/jobs/benefitsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC officials did not always ensure they … detailing the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138West Islip Union Free School District – Financial Management (2022M-40)
… transfers to reserves, in order to stay within the statutory surplus fund balance limit. Did not properly establish the workers’ compensation and unemployment insurance reserves which are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XVIII.1 Capital Projects – XVIII. Capital Projects
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipMinerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Contract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your Resolution instead of … each member reported. To begin your online filing, sign in to Retirement Online . From your Account Homepage, under … Security Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionCUNY Bulletin No. CU-596
… made for each of the rows that exist on the employee’s Job Data page, using the next available sequence number. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , … School District – School Lunch Fund Financial Condition (Madison County) The school has reported a negative school …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … Village of Sag Harbor – Board Oversight and Justice Court Operations (Suffolk County) The board allowed budget … year, rather than throughout the year when needed. The court clerk maintains up-to-date accounting records, however, …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the … with a procurement are identified and addressed before taxpayer money has been spent, projects have advanced, and … notice. While the MOU was a step toward ensuring important taxpayer protections, contract oversight provisions such as …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds