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Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… Purpose The objective of our examination was to determine whether claims were … prior to payment. Key Findings We identified $1,224,077 of inappropriate claims. We also identified two high-dollar … duplicate payments totaling $344,000. … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSelected Publications and Reports
… Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 2002-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the treasurer or other fiscal officer of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… contract release or purchase requisition. This section does not apply to Bulkload agencies because these agencies do … the monthly payment amount is the same and the vendor does not expect to receive a PO each month, the Agency may … fully auto-source to a PO (e.g., the purchase requisition does not contain a supplier ID), the requisition will appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programInvestigation of Housing Discrimination Complaints
… lawful source of income, national origin, gender identity, sex, sexual orientation, marital status, disability, military …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageComptroller DiNapoli Releases State Audits
… Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work collaboratively in … during the audit period by competitively procuring ballots and by using sound historical data to project the numbers of … of Professional Studies (CUNY SPS): Procurement Card and Travel Card Purchases (2013-S-39) CUNY SPS charged over …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-304
… are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump … using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021Opinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … of regional emergency medical services councils; and a New York state emergency medical services council to develop …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Agencies Bulletin No. 1308
… Purpose To inform agencies of action required to ensure that payroll earnings charges are properly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. … population of approximately 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435East Moriches Union Free School District - Budget Review (B7-15-5)
… of the District’s proposed budget for the 2015-16 fiscal year. Background The East Moriches Union Free School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult