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Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… the resident school district tuition billing processes for the period July 1, 2013 through June 30, 2014. Background … 390 students. Resident district tuition billings for 2013-14 totaled approximately $4.9 million. Key Findings … that accurate and timely reconciliations are performed for all resident districts and credit back any money due as a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Contract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Lake Pleasant – Credit Cards (2016M-432)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 346
… Federal and/or State exempt status. Agency Actions If any employees identified as claiming exempt from Federal … status to 'Single 0' on the Federal Tax Data 1 Panel. If any employees identified as claiming exempt from State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Taylor – Financial Management (2016M-391)
… Board composed of the Supervisor and four Board members. Key Findings The Board has not historically monitored … records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records … and performs the bank reconciliations without oversight. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertNewark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40State Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and deadlines. Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the following … To notify agencies of Report of Check Returned for Refund or Exchange AC230 procedures and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sWells Central School District – Financial Condition Management (2017M-70)
… managed general fund balance for the period July 1, 2013 through November 30, 2016. Background The Wells … The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through 2015-16. … budgeted appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomMarcellus Central School District – Procurement (2016M-230)
… July 1, 2014 through January 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in … Marcellus Central School District Procurement 2016M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49