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State Comptroller DiNapoli Releases School District Audit
… and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or tuition … a nonresident student and should have been billed tuition. In addition, some student records contained insufficient … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditCortland County Industrial Development Agency – Project Management (2015M-303)
… is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTown of Lewisboro – Financial Condition (2014M-309)
… June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which is … and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… to the Town Board. Key Findings The Board did not develop a comprehensive cash collections policy to provide guidance … Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 and May 2019, the Department generated receipts …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Town of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the … Key Recommendations There are no recommendations in this report. … Dutchess County Water and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Accounts Payable Advisory No. 13
… off" the matching option on many POs/vouchers created in SFS. Agencies are instructed that failure to utilize … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that encounter difficulty in processing vouchers should contact the SFS Help Desk for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsVillage of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools … million. Key Finding District officials have established a comprehensive purchasing policy and procedures that provide …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273State Agencies Bulletin No. 259
… company, Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions … No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… programs to approximately 18,500 students, is governed by a nine-member Board of Education elected by the component … claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one … Key Recommendations There were no recommendations as a result of this audit. … Morristown Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Central School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which operates four … Key Recommendations There were no recommendations as a result of this audit. … CobleskillRichmondville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Background The Chazy Union Free School District is located in the Town of Chazy in Clinton County. The District, which operates one school … Key Recommendations There are no recommendations as a result of this audit. … Chazy Union School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Greenwich Central School District – Claims Auditing (2016M-37)
… The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37CUNY Bulletin No. CU-769
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 27, 2023, for current and lag … affected employees of the changes communicated to agencies in the July 5, 2023, memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-769-city-new-york-health-benefit-rate-changes