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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … 2015 through March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Sharon Springs Central School District – Fund Balance Management (2022M-100)
… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… adequate to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for … distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in … Allowed Values for Processing Payments in SFS - Expense Types Added the following expense types: Due to State Offset Due to State Adjustment XIII.10 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Agencies Bulletin No. 2000
… provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies must follow. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesContributions – Special 20- and 25-Year Plans
… in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate … mandatory contributions and will not provide an additional annuity when you retire. The contribution rate in the Section … than contribution rates for Tier 5 and 6 members in other retirement plans—see chart below. Comparison: In other PFRS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts … totaled approximately $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsState Agencies Bulletin No. 1895
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … deadlines, the dates that are in bold on the 2021-2022 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesCUNY Bulletin No. CU-190
… Agency Actions CUNY Administration will set up the positions for the titles using the new job codes, earnings … Job Information: Employees cannot be hired into these positions before 11/27/03. The agency must use the HIRE … regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andSchuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Roxbury Central School District – Financial Condition (2013M-207)
… to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Overview – Special 20- and 25-Year Plans
… in the FAE period; Compensatory overtime; Holiday pay; and Longevity payments (maximum of one per FAE year), if earned …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… evaluate tuition rates for reasonableness. Contact the New York State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Albion – Water and Sewer Rents (2013M-108)
… 1, 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108