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Altona Fire District – Claims Auditing (2016M-162)
… of claims for payment is adequately documented and that no claims, except those allowed by statute, are paid prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town 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 through 2017, … Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable …
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)
… payments were calculated correctly and supported by employee contracts. Key Findings The former Business … funds. Discontinue paying separation payments prior to the employee’s resignation/retirement date. Except as specified … 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)
… District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly review … 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)
… Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish an adequate, written … in full in a timely manner to avoid unnecessary interest charges or late fees. Town officials agreed with our …
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)
… Audit Objective Determine whether claims were adequately documented, were for appropriate … audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 …
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)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
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)
… and part-time employees for compliance with applicable CBA terms and, if necessary, correct discrepancies. 1 A school …
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)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway …
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)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
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)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
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 Agencies Bulletin No. 1060
… garnishment refunds will receive the money. Employees will no longer receive a separate check mailed to their home, but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Police Bulletin No. SP-221
… notify agencies of a modification to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and … by the New York State Police Investigators Association are affected. Effective Dates Effective in paychecks dated August … Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceOpinion 89-42
… Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the … Further, the regulations expressly authorize registration of a security "in the name of a county, city, … include, along with other information, the exact form of registration in which the security is held, the Treasury …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… and nationwide since the start of the pandemic. Source: NYS Department of Labor; OSC analysis The balance of the … aid for the coming fiscal year. As part of stimulus and relief legislation enacted in March 2020, Washington provides … Human Services informed states that the federally declared COVID-19 public health emergency, which drives continuation …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Agencies Bulletin No. 1749.1
… work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as determined by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as reported in the … end the last day of the contract. 21P teachers will remain Active in their regular position but will not be paid unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the homeless. …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits