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Mid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2020-21
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2020-21.pdfMid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year Financial Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2019-20
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2019-20.pdfOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Cattaraugus County) Department payroll payments were not adequately supported and leave time was not properly … adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Viewing Special Accumulator Balances – PayServ Manual
… Purpose The purpose of this task is to view the history of an employee's special accumulator … includes both special accumulator balances and adjustments to those balances. Helpful Hints These pages are display … accumulator balances and adjustments to those balances have been viewed using the Special Accumulator Balances page …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-special-accumulator-balancesSchuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the … during our audit period. Key Findings The Treasurers did not establish any procedures for processing the various … the County at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186New York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… directed the New York State Common Retirement Fund (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) … DiNapoli and the Fund will take appropriate steps to protect investments from any risk posed by companies that …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeState Agencies Bulletin No. 2258
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit (APSU), Bargaining Unit … Unit 31 (Deduction Code 483) will increase from $54.70 to $57.98. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 899
… April 1, 2009 Raises, Performance Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsCUNY Bulletin No. CU-163
… Purpose To explain OSC processing for certain general deduction … codes. Affected Employees Employees who currently have any of the following deductions: 403 Supplemental Ret … employee has an existing deduction for a SRA/TDA that is not end dated, the deduction will automatically be restarted. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-163-tax-deferred-annuity-tda-and-supplemental-retirementCity of Hudson - Payroll and Accrued Leave (2020-14)
… maintained and recorded. Key Findings City officials did not segregate the duties of the clerks inputting payroll or … be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … the Court’s system; the reasons for the deletions were not documented. Further, 166 cases were not reported to the … the Town’s payroll. Ensure that the clerks’ records have unique identifications as to who entered information. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … $103.3 million. Key Finding District officials have not established a policy or written procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy … appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the … in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … of the State Finance Law. The purpose of this section is to: (i) define when a contract for banking services is … institution in maintaining a bank account, including, but not limited to: (i) the acceptance of deposits; (ii) the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsLittle Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the … approximately $6.8 million. Key Findings The District does not have contracts with four home school districts or counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… Key Findings The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the … advertising for competitive bids, District officials could have saved over $21,000 by purchasing milk through a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mHarrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. … Harrisville …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215