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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings The Board had not adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedHammond Central School District – Financial Management (2024M-70)
… Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District … Determine whether the Hammond Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer … and fiscal duties and responsibilities (see Village of Addison – Board Oversight (2024M-8) ). The Board did not … Determine whether the Village of Addison Village Board of Trustees Board ensured that the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is … or written or verbal quotes; the policy and regulations do not outline the specific documentation requirements to be … policy and regulations to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster … routes. Reduce the number of bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting Practices and Transportation Cost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Oswego County – County Bridge Maintenance (S9-13-8)
… The Department is responsible for the maintenance and repair of approximately 113 County owned-bridges and 19 town- … when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsTown of New Berlin – Ambulance Company Loan (2013M-22)
Town of New Berlin Ambulance Company Loan 2013M22
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Town of Dover – Financial Activities (2013M-139)
… tax payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … stolen and dreams deferred. Across our country, Americans of all backgrounds are demanding real change. Acknowledging … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… any benefits or salary considerations the employee may be eligible for upon subsequent return to Active status. Refer … any benefits or salary considerations the employee may be eligible for upon separation or subsequent return to State …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservState Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and … a threshold value for tagging assets. In addition, the IT department does not have written procedures for maintaining IT inventory. Also, fixed assets were not tagged as district …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … of revenues and expenditures. In addition, the common council should consider increasing the contingency appropriations in the adopted budget. The council should also include a tax overlay in the adopted …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDepartment of Transportation Bulletin No. DOT-40
… Agreements between the State of New York and the Civil Service Employees Association (CSEA), provides for a call-out … who were called out ten (10) or more times for snow and ice call-outs during the period 11/01/2021 to 04/15/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Department of Transportation Bulletin No. DOT-38
… This bulletin is superseded by Payroll Bulletin No. DOT-38.1 . Purpose The purpose of this bulletin is to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … years was $206,086. Audit Summary The Treasurer did not record and report all financial transactions in a timely and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Department of Transportation Bulletin No. DOT-38.1
… . Purpose The purpose of this bulletin is to provide the Department of Transportation instructions for processing the … Response Payment. Affected Employees Employees of the Department of Transportation in the Operational Services Unit … of the Office of Transportation Systems Maintenance in the Department of Transportation engaged in winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21