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Nesconset Fire District – Length of Service Awards Program (2014M-317)
… standards and procedures to ensure that points are not awarded to employees who serve as volunteer firefighters for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… 2014 through June 10, 2016. Background The Hilton Central School District is located in the Towns of Clarkson, Greece, … Hilton Central School District Payroll and Leave Accruals 2016M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted … fund balance to address unanticipated needs. Develop and implement a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The … operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Berkshire Union Free School District – Financial Condition (2015M-310)
… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the … declines in revenues. Tuition accounts receivable records and the District’s financial reports were inaccurate. Key … Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mGold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237New Hartford Central School District – Procurement (2016M-153)
… procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District … of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… July 1, 2013 through May 14, 2015. Background The Otego-Unadilla Central School District is located in the Towns of … Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-2452019 Financial Condition Report – 2019 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York continues … benefit from a national economic expansion that has lasted for more than a decade, however, economic risks are growing. …
https://www.osc.ny.gov/reports/finance/2019-fcrCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key Findings Meals cost …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Operational Advisory No. 24
… Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesComptroller DiNapoli Releases Municipal Audits
… Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of … and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City officials … Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2009
… to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those paid to foreign persons (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAbout the Academy
… in Accounting. She is a Certified Public Accountant. Joseph Testa Joseph Testa is an Auditor in OSC's Division of Local …
https://www.osc.ny.gov/local-government/academy/about-academy