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Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for … Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283New Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools … are no longer available to fund District operations. … New Rochelle City School District Financial Condition 2013M377 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3The New York State Procurement Integrity Act
… (Peoples-Stokes) / S.3984-A (DeFrancisco) – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actCUNY Bulletin No. CU-751
… (deduction code 486) rates as follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $28.36 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Village of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cattaraugus County – Court and Trust Funds (2014M-85)
… Purpose of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and trust funds for the … moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesPublications
… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … from State and local governments and affiliated employers. Tier 6 is now the largest NYSLRS member group and accounts … special plans for miscellaneous titles. ERS Tier 3, 4, 5 and 6 Retirement Plans Tier 3 and 4 Members — …
https://www.osc.ny.gov/retirement/publicationsCUNY Bulletin No. CU-571
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain … single lump sum amount or broken down into raise periods (i.e. 4/20/YY- 4/19/YY). Detailed General Comments or a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which … officials have not adopted formal long-term financial or capital plans for equipment replacement. The Board has not … ensure financial resources are available to finance future capital equipment needs. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Seneca Falls - Information Technology (2018M-218)
… complete report - pdf] Audit Objective Determine whether the Board established policies and procedures to adequately … safeguard information technology (IT) assets. Key Findings The Board did not: Adopt IT policies and procedures to … ensure their understanding in security measures to protect the network. Town officials did not: Ensure user accounts for …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 … December 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42King Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… to purchase food and supplies. Key Recommendations Ensure all College employees responsible for cash collections … timely and according to the established policies. Ensure all cash receipts are deposited intact and are not used for …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108