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State Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background … Administration: 01/14/15through 12/30/15 2015 Form Content The information which will appear on the Form 1042-S … To inform agencies of the content information for the 2015 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingPembroke Central School District – Financial Management (2016M-31)
… July 1, 2012 through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Canastota Central School District - Financial Condition Management (2019M-174)
… which resulted in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … 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/2019/11/08/canastota-central-school-district-financial-condition-management-2019mGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Tyre - Long-Term Planning (2019M-61)
… period. Adopt a formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPittsfield Fire District – Board Oversight (2016M-305)
… County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted … appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit … Pittsfield Fire District Board Oversight 2016M305 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … that purchases were adequately documented and approved to verify that a competitive process was used to procure … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… employee for 39 years. He was scheduled to retire from his position as the Director of Parks and Recreation in March … were identified that were directly related to his operation of the Department. On April 11, 2013, John … not appear to be related to the program, were payments for his family members or his own personal creditors, and other …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Serven Volunteer Fire Company … did not ensure financial activities were properly recorded and reported and resources were adequately safeguarded, which increased … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Campbell-Savona Central School District – Budget Review (B2-16-6)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real property taxes by using fund balance and reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3XII.2 Expenditure Policies – XII. Expenditures
… has outlined policies, procedures, and guidance for Business Units when making payments to vendors doing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesTown of Middlebury – Purchasing (2013M-212)
… price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain … in the area and noted that the Town paid reasonable prices for these items. Key Recommendations Monitor for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212IX.9.C Transfer Procedure – IX. Federal Grants
… the transfer. Project Child Budget Critical ChartFields for the project child budget journal are: Program = 99998 … in SFS. See Chapter XIX, Section 2.C Project Activities for additional information on setting up project activities.) … – Operating Transfer When entering the GL Journal Entry for the operating transfer the required transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureABLE Residency
… - A.7652/S.9335 (Gunther/Brouk) - Eliminates the New York State residency requirement for designated beneficiaries in … Eliminates the New York State residency requirement for designated beneficiaries in …
https://www.osc.ny.gov/legislation/able-residency