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Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … it was not entitled to for the 2019-20 through 2021-22 school years. District officials did not: Provide oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did … an annual accounting to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 … property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planChenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings … the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article … that grant procurement opportunities will be distributed to the greatest number of potential applicants. Note that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and … $909,157 to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Canton - Compensation and Benefits (2018M-159)
… whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … the required elected officials are paid in accordance with the advertised salary in the public hearing notice for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Lyme Central School District – Financial Management (2024M-87)
… [read complete report – pdf] Audit Objective Determine whether the Lyme … to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will commence its next … 3 months thereafter. Please revisit this website page on February 16, 2026, for instructions on how to apply. … gifts and hospitality that apply to Fund staff as State employees; Will provide training to its employees on …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… adult use cannabis dispensaries, which is available at https://cannabis.ny.gov/dispensary-location-verification . …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… within three business days of being collected for total daily aggregate collections exceeding $250, as required. …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Opinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11