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Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to evaluate and explore ways to reduce expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Hammondsport Central School District – Nonresident Tuition (2016M-248)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations Implement procedures specifying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Lake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … Findings The Business Manager prints signed checks prior to the claims auditor’s audit and approval of the … claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… is located in Washington County. The District is governed by a Board of Education which comprises nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Local Government – 2022 Financial Condition Report
… Stable Real property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As … School districts spent the most at $45.5 billion, followed by counties ($25.3 billion), towns ($8.5 billion), cities …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1975
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 95-9
… concerning a length of service award program established by a fire district pursuant to article 11-A of the General … activities, in accordance with a system established by the sponsor ( id .). General Municipal Law, §217(c) … entities. A fire district is a public corporation governed by a board of commissioners (Town Law, §§174, 176; General …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Open Book New York
… Search Millions of State and Local Government Financial Records As the State's … your city spends on education, you can easily track where money is going and how it's being reflected in the State's … identify where resources may be needed. View Dashboard NY Full-Time Equivalent Employees Dashboard QUARTERLY …
https://www.osc.ny.gov/open-book-new-yorkState Agencies Bulletin No. 1969
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State … End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in … 04320 - NYS Assembly Special Allowance Background Pursuant to Article 2, Section 5 of the New York State Legislative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureDiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Albany County) School officials do not have a means to determine whether the school received the services … on a percentage of per pupil revenue, does not appear to be reasonable, as the services being provided do not have …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund activity was not adequately monitored to ensure loan recipients’ performance goals were achieved. … requested follow-up information from loan recipients to verify job creation/retention goals but did not enforce …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded … authority by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than … on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021V.2 Governance – V. Chart of Accounts (COA) Governance
… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … Governance Board will provide overall strategic direction to the SFS Program and is the final decision-making authority … Governance Board has established requirements and roles to form the foundation against which governance policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceXVI.4.A Cash and Investments – XVI. Financial Reporting
… Section I50 – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and … credit quality ratings of external investment pools, money market funds, bond mutual funds, and other pooled … department or agent but not in the depositor-government’s name. A government is exposed to custodial credit risk if it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 1949.1
… and the Amendment to the MOA signed 12/31/2021 between the State of New York, the Office of Children and Family Services … pilot program. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… claims were paid without membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid … in future years if property values do not increase. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s fiscal prudence and is required by City and State law. However, budget and … there is inconsistency in the City’s reporting of a true zero value and a zero representing a missing value. …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash