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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time … do not address oversight of the procurement process to ensure compliance. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion … a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) … on sales and user taxes. Tax Burden Increases The combined federal, State, and local tax burden in New York State was …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2022 Financial Condition Report
… Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets … applicable to a future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets … reporting period); and The difference between assets and deferred outflows of resources, and liabilities and deferred …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataCUNY Bulletin No. CU-307
… automatic increases as follows: For salaried employees, all raise rows effective 9/19/07 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows for Annual employees will be updated using Reason code CSL . For hourly employees, all raise rows effective 9/19/07 will be inserted with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffOpinion 2000-7
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7West Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) … accurately paid and provided benefits to employees in accordance with CBAs and Board-approved contracts. We used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Leaves of Absence – Article 14 Benefits
… Half credit is given for sick leave at half pay. Since service is usually not credited for any period of time you do … send a request to the Retirement System for review. State Police employees will receive up to one year of service credit per incident while on Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyYates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Contract #C001191 – Leadership Development Program for OSC
… is seeking Leadership Development Training. All details and requirements regarding this opportunity have been posted … Information, as it becomes available, will be available for download through the following links: Draft Contract , in PDF Attachment B (Fee Schedule and Deliverables) Responses to Questions Note: documents …
https://www.osc.ny.gov/procurement/contract-c001191Comptroller DiNapoli Releases State Audits
Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the campuses is fair and equitable
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … budget are reasonable. The city faces potential increased salary costs when one of its expired collective bargaining … budgets. The lack of accurate accounting records also increases the risk of loss or unauthorized use of village …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. Chenango …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … listing each sequentially numbered claim, documenting the vendor or claim amount. Town of Galen – Financial Management …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … approval. References : Guide to Financial Operations XI.18.I Sexual Harassment Prevention Certification … Statement on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating deficits primarily caused by underestimated …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial