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East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to cover annual retirement contributions for nine years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of any resulting contract and thereby necessitate a new procurement with more extensive outreach efforts. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Comptroller DiNapoli Releases School District Audits
… critical as the district moves to increased reliance on a remote learning environment and administrative operations due …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town 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-263West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… located in St. Lawrence County. The District is governed by the Board of Education which comprises nine elected … total fund balance in the general fund has been depleted by 44 percent, from $5,696,396 to $3,170,685, and the …
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)
… of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees …
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)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159V.3.I Class – V. Chart of Accounts (COA) Governance
… identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class … Taxable - Years of life in GO Bond series followed by “YTX” Tax-Exempt - Years of life in GO Bond series followed by “YTE” For additional instruction on this topic, visit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classDalton-Nunda Central School District – Financial Management (2020M-92)
… the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … estimates for revenues, appropriations and the amount of fund balance and reserves needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner. Reconcile bank accounts to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Lyme Central School District – Financial Management (2024M-87)
… by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. Appropriated fund balance to … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Broker Search for Internal Equity and Fixed Income
… for the Fund, the Fund will require comprehensive background checks of key personnel and employees of the … provide individual signed release forms permitting the background investigations. A similar background investigation process will also be required for …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC … Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is available at …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Carthage Central School District - Financial Condition (2018M-93)
… District officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… speak out in defense of our State’s budgetary interests in Washington. Read More About this Report This report provides …
https://www.osc.ny.gov/reports/finance/2018-fcrLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of … taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absence