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DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Thurston Fire Company – Board Oversight (2016M-429)
… books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period … District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Opinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time … TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1204
… to reserve (i.e. pre-assign) a system assigned Empl ID in PayServ Affected Employees Agencies who may need to … the actual data entry and save of the new Hire transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ application on Tuesday, November 13, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionState Agencies Bulletin No. 1785.1
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency … December 19, 2019). Tax Information Educational Assistance in excess of $5,250 is considered a taxable fringe benefit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsState Agencies Bulletin No. 1785
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency … December 19, 2019). Tax Information Educational Assistance in excess of $5,250 is considered a taxable fringe benefit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsMassena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … established a formal multiyear financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Scio Central School District – Capital Assets (2024M-45)
… [ read complete report – pdf ] Audit Objective Determine whether … Central School District (District) officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background The Delevan Volunteer Fire … of all Company funds. The Treasurer did not prepare a budget or cash flow document to guide annual operations. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… 2012-13, the District’s unrestricted, unappropriated fund balance has exceeded the 4 percent statutory limit. However, the District’s fund balance has declined as a result of planned operating deficits and appropriating fund balance to finance the planned deficits. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. Routinely generate and review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118State Comptroller DiNapoli Releases State Audits
An initial audit report issued in May 2015 concluded that while the Canal Corp performs routine operational and reliability checks of the canal systems critical structures it had not performed biannual inspections of a significant number of them some over many years some not at all
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… District Attorney David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange … department for their investigation and the arrest of John Aber. I also thank the Office of the New York State … District Attorney David M Hoovler announced today that John Aber 49 of Staten Island pleaded guilty before Orange …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerCUNY Bulletin No. CU-576
… Purpose To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. Affected Employees Employees in bargaining … is confirmed before the effective date of hire. Therefore, PSC employees in the bargaining units above hired by CUNY on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesState Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary … To provide related panel information and advise agencies of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationV.2 Governance – V. Chart of Accounts (COA) Governance
… combinations. Commitment Control consists of statewide (SW), Division of the Budget (DOB) spending plan, and … for the COA and KK are administered centrally for both SW and agency-specific configuration request for changes as … values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceState Comptroller DiNapoli Releases Audits
… Dogs (Follow-Up) (2019-F-5) An initial report issued in April 2018 determined the department was adequately … deficiencies at four of the 48 shelters they visited. In a follow-up, auditors found the department made progress in addressing the problems identified. New York City …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-audits