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Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the change, the District will pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 … of 18 component school districts. Combined, BOCES and the component districts educate approximately 93,000 … 12 percent were made with confirming purchase orders, and none of these purchases were documented as an emergency …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMorris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a … Town of Putnam Valley Purchasing 2013M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded … approximately $13.9 million. Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Rosendale – Justice Court (2014M-232)
The purpose of our audit was to examine Justice Court receipts for the period January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for the period January 1, 2013 … The purpose of our audit was to examine the Towns oversight of financial activities for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Barton – Financial Planning (2015M-52)
… budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board … or properly use money in the town-wide highway equipment reserve. Key Recommendations Review sufficient historical … amounts to be budgeted for each revenue and appropriation line. Develop and adopt long-term financial plans. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Unified Court System Bulletin No. UCS-234
… Unum Accidental Death and Dismemberment Insurance (code 525) for the Association of Surrogates and Supreme Court … deduction code 534 as well as new deduction codes 524 and 525 Background The Association of Surrogates and Supreme … deduction transactions using deduction codes 534, 524, and 525. The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesSUNY Bulletin No. SU-162
… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW Background OSC has created the new … as of 8/1/09. Click here for the list of earnings codes that are included in Earnings Program NBW. OSC inserted a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyComptroller DiNapoli Releases School District Audits
… and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) … for Justice Court Funds [pdf] Advisories New York State Unified Court System Town and Village Courts Website Search …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundConstitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? Contact the OSC Help Line. (518) … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-cap