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Town of Lindley – Justice Court (2017M-270)
… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Board developed an adequate process for processing special education claims but have not formally documented … Recommendation District officials should formalize their special education claims processing procedures in writing, … Southampton Union Free School District Special Education Claims Processing 2016M200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… information to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the District receives the correct items and pricing when purchasing goods and services from government …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … Board of Cooperative Educational Services User Access Rights 2016M213 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Opinion 88-16
… by issuing an income execution to the sheriff (also see, National Surety v Macy & Company , 116 Misc 2d 780, 455 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These varying scopes and objectives will … present local officials with the opportunity to take positive action and document their efforts to improve …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… and subsequent payment to the county. September 23, 1992 Donald E. Freed, Director of Finance/Comptroller City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 2019
… of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for payments not … automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit – BU05 … With a Compensation Rate Equal To or Less Than $15/hr Beginning Institution or Administration Pay Period 2L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development Agencies and the projects that receive tax breaks with new reforms now signed into law. “These measures … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Agencies Bulletin No. 1338
… changes. Overview PayServ will not be available beginning Friday, August 22, 2014 at 12 noon through 6:30 a.m. on … and Control D will be unavailable starting 12:00 noon on Friday August 22, 2014 through Monday August 25, 2014 6:30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… District officials raised students’ standardized test scores using teaching and learning technologies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentEdmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174