Search
Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. … residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Carle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates three schools with approximately1,380 students, is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services … July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Nanuet Union Free School District – Payroll (2015M-287)
… The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background The … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, … District Internal Controls Over ExtraClassroom Activity Funds 2014M63 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Agencies Bulletin No. 2003
… report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will … who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor Garnishment (ex. State Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… member with at least ten years of credited service, have not retired, and you die more than one year after leaving … if you die within one year of leaving covered service but were gainfully employed during that time. Filing Your … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsState Agencies Bulletin No. 1749.1
… Bulletin 1749 Purpose To provide agency instructions for processing the 2019 Institution Teacher Summer Session … as determined by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic … regular position and continue to be paid. Agency Actions for Summer Session Procedures For CAL and 21P employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574.1
… Bulletin 1574 . Purpose To provide agency instructions for processing the 2017 Institution Teacher Summer Session Payments Affected Employees Teachers … as determined by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersComptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that … are incidental to a lawful municipal purpose (1979 Opns State Comp No. 79-902, p 212, refreshments for the general …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 91-61
… alternatives to incarceration service plan) EXECUTIVE LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, which is to be used to fund an approved county … one per cent 1 fee on bail imposed under General Municipal Law in those counties which do not have an approved …
https://www.osc.ny.gov/legal-opinions/opinion-91-61