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Village of Mayfield – Water and Sewer Operations (2017M-28)
… October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Little Falls City School District - Financial Condition Management (2019M-67)
… completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a … financial plan. Key Recommendations Reduce the surplus fund balance to within the statutory limit and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67State Agencies Bulletin No. 1177
… Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract pay … 11L Institution and Pay Period 12L Administration) for CAL employees and the beginning of the academic year (Pay … number of days withheld. Reporting Salary Withholding for CAL Teachers For all teachers with Pay Basis Code CAL , the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-304
… the various agreements between the Unified Court System of the State of New York (UCS) and the affected … the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service … Unified Court System Bulletin No UCS304 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority–Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) In 2013, the Long Island Rail Road (LIRR) awarded a contract to procure new M9 rail …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsWestchester County - Financial Condition (2018M-151)
… Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … accurately calculated. Three elected officials should not have been paid for unused vacation leave totaling $14,875 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesApplying for Previous or Military Service Credit – Article 14 Benefits
… (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include … will stop making the 3 percent contributions sooner. Your retirement benefit will be processed more quickly if your … service credit to establish eligibility for a vested retirement benefit, you must request this credit while you …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … for such ambulatory surgery services. The overpayments happened because Department management failed to establish …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … School Districts Districts Board of Education Board and Superintendent effectively managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCanton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… sewer funds. Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as … The Treasurer is responsible for the oversight of the Firm and the billing of real property taxes and water and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
… referendum requirements. Set the salary or hourly wage of all officers and employees. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263