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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… $201,000. Key Findings We found that the Board generally does not provide adequate oversight of the Company’s … prior to payment to ensure that all bills/claims have supporting documentation and are for legitimate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of NYSLRS enables municipal employers, regardless of their size, to offer employees an attractive benefits package, including … System: Provide public employees with the ability to retire with a guaranteed lifetime benefit; Encourage …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityScio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital … how they will use wind power revenues. District officials have been using reserve funds as repositories for excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy … level of unassigned fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School … unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialMassena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the … Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21DiNapoli: Local Sales Tax Collections Up 2.3% in October
… in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberState Agencies Bulletin No. 1829.1
… and the Comp Rate Code is ANN and the employee’s salary on any of the Job Data rows being evaluated is less than the … be used to calculate the salary. Note: Employees that have an hourly compensation rate that is equal to or less … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… paid with the actual benefits paid out. Determine the number of employees listed on the quarterly report, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsUnified Court System Bulletin No. UCS-132
… Purpose To explain procedures for processing Judicial Supplemental … of inception November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceState Agencies Bulletin No. 1412
… inventory for use in the performance of their job; and Have a Payroll Status of Active on 06/30/15 Hourly employees … additional criteria to be eligible for the 2015 payment: Have Attendance Rules coverage; and Have worked for at least … not subject to employment or income taxes. If an employee does not submit tool purchase receipts and the payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… inventory for use in the performance of their job; and Have a Payroll Status of Active on 06/30/16 Hourly employees … additional criteria to be eligible for the 2016 payment: Have Attendance Rules coverage; and Have worked for at least … not subject to employment or income taxes. If an employee does not submit tool purchase receipts and the payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-payment