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Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the … 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. … operates one school with approximately 1,200 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Gorham – Budgeting (2023M-181)
Determine whether the Town of Gorham Town Board Board adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of New Rochelle – Financial Condition (2014M-158)
… 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February … the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report … summer school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Batavia City School District – Financial Condition (2016M-160)
Batavia City School District Financial Condition 2016M160
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Village of Monticello – Board Oversight (2016M-337)
… number of consecutive estimated readings before an actual water meter reading was done or address how water …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Fonda-Fultonville Central School District – Payroll (2015M-118)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Nichols – Financial Condition (2013M-50)
… the reimbursement of emergency disaster work due to the flooding. Key Recommendations Develop realistic budgets, and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Chenango Valley Central School District – Budget Review (B4-13-11)
Chenango Valley Central School District Budget Review B41311
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Cortland Enlarged City School District Oversight of Financial Operations 2012M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is governed by an elected five-member County Legislature, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… in lieu of health insurance coverage. Savings could range between approximately $10,000 and $251,000. District …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Calculating Days Worked – Enhanced Reporting
… (those who are working their full SWD) should be reported with full-time days. Part-time employees (those who are … many days worked should be reported each month: January with two pay periods: The days worked reported equal 17.34 February with two pay periods: The days worked reported equal 17.34 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedUnified Court System Bulletin No. UCS-191
… Purpose To inform agencies of procedures for reporting salary increases for affected employees. Affected Employees Unrepresented … (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more were deferred pending … To inform agencies of procedures for reporting salary increases for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedSUNY Bulletin No. SU-317
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to … follow the Agency Actions identified in Payroll Bulletin No. 1786 - Non-Negotiated and/or Undeliverable New York … SUNY Bulletin No SU317 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increases