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Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Mid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, … and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No 1 Niagara Falls …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional … use contract services and did not properly plan and budget for them. Further, they did not monitor expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is … elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 … For the fiscal year ended May 31, 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions … Eligibility Criteria Employees who work at OMH and have overtime earnings effective 11:00 pm on 11/03/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Agencies Bulletin No. 1664.1
… This bulletin supersedes Payroll Bulletin 1664. Purpose To provide agencies with an … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionState Agencies Bulletin No. 1845
… W-2s (Wage and Tax Statement) of employees who received a paycheck while their home address was in one of the five … address lies within New York City: https://www8.tax.ny.gov/JRLA/jrlaStart Job Actions that Update Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … the year. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Troy – Budget Review (B22-5-7)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … New York Office of the State Comptroller City of Troy Budget …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Agencies Bulletin No. 911
… to remove or apply the salary increase when an employee moves into or out of a bargaining unit listed above within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salary