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Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Otselic Valley Central School District – Capital Project (2015M-263)
Otselic Valley Central School District Capital Project 2015M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263West Genesee Central School District – Segregation of Duties (2016M-303)
… period July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns … West Genesee Central School District Segregation of Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementState Agencies Bulletin No. 254
… salary and multiply the annual by the part time percent. Match the part time annual salary against the chart in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesTown of Schaghticoke – Budgeting (2013M-239)
… The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected … Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted budget … on unexpended surplus funds to finance town-wide general, and certain water and sewer district operations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Agencies Bulletin No. 1986
State Agencies Bulletin No 1986
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraGreene Central School District – Financial Condition (2016M-17)
… July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; … Greene Central School District Financial Condition 2016M17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mAmagansett Union Free School District – Financial Condition (2014M-91)
… evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. Background The … has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with … the date they joined NYSLRS. Some members can purchase service credit for employment before they joined NYSLRS or … of two additional years (Article 19 of the Retirement and Social Security Law [RSSL]). Members who retire under a …
https://www.osc.ny.gov/retirement/members/divorce/service-creditVillage of Horseheads – Collections (2023M-169)
… [read complete report – pdf] Audit Objective Determine whether Village of … Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Opinion 97-5
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to Village Law, §§6-622 and 22-2200, … against adjoining properties. You ask whether a village may construct a private road leading from a village street …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Public Officers – Membership and Enrollment
… by statute, resolution or charter to exercise part of the sovereign power of the governmental entity. The duties of the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officers2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTown of Dix – Supervisor’s Control of Cash (2022M-57)
… online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Sullivan West Central School District – Financial Condition (2014M-40)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Victor Central School District – Information Technology (2016M-117)
… Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. The District, which … totaled approximately $1 million. Key Findings The Board and District officials have not implemented appropriate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117