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Elba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 hours. Remit real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … vehicle and equipment parts and solvents, reimbursements to officials and employees and payments to other vendors and determined: The Board approved 47 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-584
… Purpose To notify agencies of an automatic Union Dues and Agency Shop … by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April 13, 2017 OSC … Dues (Code 471) and Agency Shop Fee (Code 472) from $28.11 to $28.66. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-251
… Purpose To notify agencies of an automatic Union Dues and Agency Shop … increase. Affected Employees Employees in Bargaining Unit TO Effective Date(s) Institution paychecks dated April 13, … OSC will automatically increase the biweekly deduction to $23.96 for Union Dues (Code 471) and Agency Shop Fee (Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-251-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction … Checks dated March 4, 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37XVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … and buyers of debt instruments, and other parties external to government. The users of these financial statements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … at the discretion of the Campus President and may be made to employees who are incumbents on the payroll on 06/30/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… found DOCCS has generally developed targets and plans to contribute toward the order and has complied with its guidelines. However, due to project delays, DOCCS will not accomplish its projected 23 … in the initial audit but $84 million still needed to be reviewed and recovered from the plans. New York State …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SUNY … on the payroll in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session … SERVICE MAXIMUM PERCENTAGE OF ACADEMIC YEAR SALARY (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Audits
… enrolled in the Medicare Buy-in Program. A prior audit report, issued in November 2021, identified $31.7 million in … however, additional actions are needed. Of the initial report’s five audit recommendations, two were implemented, … the issues previously identified. Of the initial report’s five recommendations, four were implemented and one …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsTown of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedSolvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Supported Browsers
… JavaScript You must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript … you can enable it by changing your browser settings. To learn how, visit your web browser's help center and search … for you. Cookies must be enabled for our online services to work properly. To learn how to manage your cookies, visit …
https://www.osc.ny.gov/online-services/supported-browsersTown of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121