Search
Town of Harrison - Budgeting Practices (2018M-142)
… - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 … fund balance. Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and … CBA terms and, if necessary, correct discrepancies. 1 A school district public library is established to serve the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Maryland - Financial Management (2018M-121)
… 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, … and underestimated revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately $282,000. As of June 30, 2019, … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andState Police Bulletin No. SP-221
… in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. Effective … 4, 2021 (Administration). Background At the request of the Police Benevolent Association of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceState Agencies Bulletin No. 1060
… Court Officer Effective Date Immediately Background There is a change in the way employees who are due garnishment … OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Divorce – Forest Rangers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … of your pension until you actually retire, die or terminate membership. If you are divorced, it is especially …
https://www.osc.ny.gov/retirement/publications/1867/divorceDiNapoli Statement on Sentencing of Special Education Provider
… system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction