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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mNorth Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial and student information applications. Key … officials properly managed user account permissions in the financial application but did not properly secure user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … 529 College Savings Program is an investment tool designed to help parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesAccounts Payable Advisory No. 50
… Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by … before it is due. Every agency should have a process in place to ensure accounts payable staff take the maximum …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash … The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could … Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Chart of Accounts
… payroll expenditure data to agencies. This report replaced the NHRP712, NHRP721, NHRP726 and NHRP727. Interface File … Add Chartfield Strings for a New Position Pool ID document in the Job Aids section. Pool Inactive in Dept Budget – When receiving this error, it means that …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the … of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Power of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document … You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected illness, but keep in mind that it is not necessary to wait until an emergency …
https://www.osc.ny.gov/retirement/members/power-attorneyNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Wadsworth Center Environmental Laboratory Approval Program
… regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program … (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of … conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programOpinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of … and subject to public hearing requirements as prescribed in Town Law § 198 (12) (a), may sell or lease any real or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Police Bulletin No. SP-84
… represented by NYS Police Investigators Association in BU 62: Investigators SG704 Senior Investigators SG707 … dated 7/27/05 Background Pursuant to Chapter 103 of the Laws of 2005 which implements the Arbitration Award … for Salary Increases and other payments for employees in Bargaining Unit 62. Contract Provisions Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05State Agencies Bulletin No. 775
… changes for 2008. Affected Employees Employees meeting the criteria as explained in this bulletin Effective Date(s) New rates will be reflected in Institution paychecks dated January 3, 2008 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process … for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectVillage of Remsen Audit Follow Up – 2020M-119-F
… pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-f