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Village of Mayfield – Water and Sewer Operations (2017M-28)
… water and sewer infrastructure and a capital reserve to fund the improvements. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Beacon City School District – Budget Review (B6-14-10)
… deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Maine – Justice Court Operations (2016M-358)
… Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Little Falls City School District - Financial Condition Management (2019M-67)
… and reduces the surplus fund balance. District officials have not developed a comprehensive multiyear financial plan. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Beacon City School District – Budget Review (B6-13-10)
… deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did … Adopt policies and procedures that address how comp time will be earned and used. Develop a process to verify …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Carthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
New section regarding separation of duties
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… New York State Comptroller Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … New York State Comptroller Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededCUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … Period 1C (Institution), paychecks dated April 10, 2008. Rate increases are effective 10/1/04, 11/1/05, and 5/1/06 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterCUNY Bulletin No. CU-203
… Memorandum of Agreement between the City University of New York and the Professional Staff Congress/CUNY contains a … One hundred and twenty hours (120) constitutes the number of hours in one month used to determine the hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of Trustees, which currently …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTaxes – 2022 Financial Condition Report
… by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes