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Schalmont Central School District – Financial Condition Management (2018M-15)
… School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of … is responsible for managing the District’s financial and educational affairs. The District has approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Accounts Payable Advisory No. 64
… Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check … was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … Operations, Chapter XII, Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April 23, … of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire protection … by a nine-member Board of Directors. The Department and Companies disbursed approximately $144,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… January 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of … Schuyler Heights Fire District Claims Processing 2014M124 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Clymer Central School District – Financial Management (2016M-187)
… approximately $10.2 million. Key Findings Unrestricted fund balance exceeded the statutory limit for the 2012-13 … and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding expenditures in the general fund, rather than in the capital projects fund as required. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mLaw Pertaining to SUNY Police Officers
… be included in the calculation of my Final Average Salary (FAS). Does this remain the same in PFRS? Also, in ERS, I … contributions if I transfer into PFRS? Does this law apply to: Chiefs and Deputy Chiefs (M/Cs) with … the Employee Retirement System (ERS)? How does the new law apply to new hires? If I have an outstanding loan in ERS, …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… 46 states on a per capita basis. Medicaid makes up almost half of all federal spending for such grants; New York’s per … employee compensation – New York received less than half the national per capita level of federal spending. The …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonState Comptroller DiNapoli Releases Audits
… to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-731
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … Yonkers non-residents. Questions Questions regarding this bulletin may be directed to the Payroll Earnings Mailbox. … CUNY Bulletin No CU731 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outLimitations – State Police Plan
… Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, … earnings in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsKendall Central School District – Capital Project (2017M-194)
… School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; … cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354State Agencies Bulletin No. 770
… To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible … 107-288) established the requirement for “performance incentive awards for quality employment training and … and implementation of the awards. The Veterans’ Program Incentive Awards are not pensionable and will not be included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146