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Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133DiNapoli: Local Sales Tax Collections Up 3% in November
… In November: New York City’s collections totaled $848 million, an increase of 4% compared to the same time last …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationIrvington Union Free School District – Information Technology (2016M-266)
… concerning personal use of IT equipment and user privacy. Consider the risk of allowing users to access …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138State Agencies Bulletin No. 770
… To explain procedures for processing Veterans Program Incentive Award payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… driven by New York City,” DiNapoli said. “Over two-fifths of counties experienced year-over-year declines for the … understand how sales tax is performing in their part of the state.” In April 2024: New York City’s collections totaled $786 million, an increase of 3.9%, or $29.5 million, compared to the same time last …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearRondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 … District officials have not established the levels of fund balance to be maintained or thresholds for reserves. Although … known future needs in actual expenditures. Develop a fund balance policy that establishes the levels of fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Unified Court System Bulletin No. UCS-181
… 37 of the Judiciary Law provides for the payment of annual increments and additional increments (longevity … and various unions provides for the payment of a longevity bonus (JLO) for eligible employees in UCS. Eligibility … of continuous service in their current grade; have an annual salary equal to or greater than the maximum salary of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityDiNapoli: Regional Land Banks Fighting Urban Blight
… our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this … adequate funding, these entities may help stop the erosion of local tax bases and return economic vitality in disadvantaged communities.” DiNapoli’s report noted as of July 2016, 10 of the state’s 15 land banks listed a total …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightAvoca Central School District – Payroll (2025M-14)
… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Comptroller DiNapoli Releases Municipal Audits
… along with multiyear financial and capital plans. City of Newburgh – Budget Review (Orange County) The city’s proposed …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2028
… effective April 1, 2022, to eligible M/C employees based on the April 2020 Salary Schedule (currently in effect). … salary is below the Job Rate of the employee’s grade on the payment effective date, based on the 04/01/2020 Salary Schedule (currently in effect), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesComptroller DiNapoli Releases School Audits
… County) District officials are not properly monitoring employee overtime to ensure that the district is incurring … were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Oxford Academy and Central …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtSUNY Bulletin No. SU-311
… purpose of this bulletin is to provide agency instructions for processing the July 2020 SUNY M/C Discretionary Salary … a payment and has been paid in the same Employee Record Number since the effective date of the payment, all … in Administration Pay Period 11L, the agency must report the adjustment amount for earnings codes such as: Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyOther Bulletin No. 38
… Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement covering the period 04/01/2016 through … signed 10/06/2017 which provides for a salary increase of two percent (2.00%) for fiscal year 2016-2017 effective … SCF CSEA Salary Increases: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civil