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Attica Central School District – Financial Management (2016M-127)
… of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 … Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Parkland Alienation (2014-MS-5)
… [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Lyndonville Central School District – Financial Condition (2016M-143)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one … were overfunded or unused by approximately $2.7 million and the District could not provide evidence of a documented …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceState Agencies Bulletin No. 1130
… will be concatenated with appropriate personal service SFS Account Codes and loaded into the PayServ Account Code Table each week. These values will replace all … Pools in PayServ must be assigned to one of these PayServ Account Codes created based on the file provided by SFS. At …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalCUNY Bulletin No. CU-772
… of its ACF/Equity allotted collective bargaining agreement funds. Effective Dates: The payments will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationOpinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-25State Agencies Bulletin No. 1252
… Summer Session is reported. If the teacher is 21P , is not working Summer Session and will not return to work in the … the agency must process a termination effective the day after the end of the employee’s contract. Calendar ( CAL ) … service. For 21P employees: Dues/agency shop fees, retirement loans and arrears will continue for teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… stands on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual report on …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and reports, as required. Town of Springfield – Credit Card Purchases (Otsego County) The town board did not ensure … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-48
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … under General Municipal Law, §103 (1986 Opns St Comp No. 86-19, p 34). The enclosed opinion notes that, although … 257 NYS2d 118; NYS Asphalt Pavement Association, Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Agencies Bulletin No. 1837.3
… with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… The Department does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits … Adopt a code of ethics. Implement a purchase order system. Conduct quarterly audits of all financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Clifton-Fine Central School District – Financial Condition (2017M-297)
… purpose of our audit was to determine whether the Board and District management developed realistic budgets and adequately managed the District's financial condition for … is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sherrill City School District – Reserve Funds (2017M-247)
… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is governed by an … appropriations for 2015 totaled $737,128. Key Findings As a result of operating surpluses, the Town has not used …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Riverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Concord Industrial Development Agency – Agency Management (2015M-61)
… since 2012 and the Board has not actively pursued new sources of revenue or taken sufficient action to reduce expenditures. … or expansion of new businesses, identify new sources of revenue and reduce unnecessary expenditures. … Concord …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management