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Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … have not developed written policies or procedures to formalize the separation payment process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… January 7, 2015. Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, … Develop and adopt budgets for the general and school lunch funds that are structurally balanced with … JasperTroupsburg Central School District Financial Condition 2015M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… receive and review certain reports to facilitate the reconciliation and verification of the accuracy of cafeteria … the cafeteria operation. Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash receipts report to verify the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Greenport Union Free School District – Financial Condition (2014M-203)
… the District’s financial condition for the period July 1, 2012 through March 31, 2014. Background The Greenport … for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… in a timely manner. Limit application permissions based on an account user’s job responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNewfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… The Town of Minden is located in Montgomery County and includes the Village of Fort Plain within its boundaries. … adopted budgets with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
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/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used … as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Opinion 92-36
… and services needed. The intent of the legislation, then, is to provide counties with a "...funding mechanism to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 88-5
… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …
https://www.osc.ny.gov/legal-opinions/opinion-90-61U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsState Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1542
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2017 and other related … changed for 2017. The withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for use … visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/p15.pdf . The withholding of federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of Poughkeepsie is located …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355