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Town of Wawayanda – Financial Operations (2024M-160)
… Wawayanda (Town) Town Board (Board) and officials properly manage financial operations? Audit Period January 1, 2023 – … Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide … our audit scope period. The Board did not effectively manage the Town’s fund balance over the last five fiscal …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not develop comprehensive written multiyear financial and capital plans. Their budgeting practice of … and best practices. Hammondsport Central School District – Investment Program (Steuben County) The board and district … of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-27
… the Town Law and the Village Law to provide authority for the establishment of joint fire districts without … the Village Law (§22-2210 et seq. ) provide the procedures for establishing, financing, and operating joint fire … board and the village board shall hold a joint meeting for the purpose of jointly proposing the establishment of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-27State Comptroller DiNapoli Releases School Audits
… with the established policy and procedures, there is no assurance that the purchases were made in the most … and how they would be secured against use. Because there is no information on the lead levels of the 38 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Hourly Based Information Technology Services
… for consultants with the required months of experience; and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly implemented the HBITS contracts to create a cost- and time-efficient means for agencies to procure short-term …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSullivan County – Fiscal Stress (2013M-81)
… years have suffered operational deficits. In addition, general fund balance is artificially inflated due to a $4.5 … eliminated 188 positions over the last three years. These staff reductions could result in significant delays for … Key Recommendations Develop a plan to address the general fund’s overstated fund balance resulting from a very …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Newark School District Public Library – Board Oversight (2014M-54)
… investments which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not … and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and … including cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Niagara Charter School – Student Enrollment and Billing (2013M-294)
… in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 members, … to ensure accurate billings to the school districts of residence. Consider using only one software program to … report data for student billings. Periodically verify the residence of students and require a student who moves to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ … for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Compliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 409
To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … of Housing and Urban Development. Operating expenditures for the 2014 fiscal year totaled approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… unaccounted-for. Key Recommendation Continue efforts to investigate causes of excessive water loss and take …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Three Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271SUNY Bulletin No. SU-304
… Rate Codes: 21P , ANN , BIW , CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter … to be employed for both the Fall and Spring semesters are due a lump sum payment of $444.52. Employees employed for the Fall or Spring semester only are due a lump sum payment of $222.26. Eligible employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for … UUP, GOER, and OSC, certain employees who were part-time during the 1996 academic year may receive Discretionary Lump … Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Agencies Bulletin No. 2029
… overtime earned during shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm on 03/09/2022 (Institution) or during shifts that begin at or after 11:00 pm on 02/16/2022 and at or before 10:59 pm on 03/16/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligible