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Fallsburg Central School District – Financial Condition (2014M-33)
… The District has withheld significant funds from productive use and levied taxes that were higher than … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $19.2 … million. Key Findings The Board did not adopt policies for password management; protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. … managed in accordance with statutes. The District used a contingency account within the budget annually, which is … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Chestertown Fire District – Claims Processing (2016M-387)
… the abstract against available supporting documentation. Resolutions that the Board passed to approve claims for … the abstract prior to authorizing payment. Ensure that the resolutions authorizing the payment of claims contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … General Services Administration and the U.S. Department of State) pertaining to maximum allowable lodging rates. … initial report issued in June 2012 found that although the state Legislature had extended the right of preference for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… and social services have risen to counter the effects of the pandemic, but the loss of federal relief aid will require the city to reassess its … can continue beyond Fiscal Year 2024.” To meet the needs of students and teachers impacted by the pandemic, the city’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicSUNY Bulletin No. SU-318
… The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2021 minimum wage … Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District is governed by an elected seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… serves the Towns of Brighton and Pittsford in Monroe County. An elected seven-member Board of Education (Board) is …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Brasher Falls Central School District – Payroll (2016M-57)
… the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… District is located in the Town of Warwick in Orange County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… and approved 1.9 million payments worth $10.2 billion in January. His office also rejected 170 contracts and … office averaged eight days for contract reviews in January and two days to audit payments. DiNapoli releases … Trust Inc. for the purchase of Goosepond Mountain land in Orange County. Department of Transportation $42.7 million …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016State Agencies Bulletin No. 194
… Institution agencies, the effective date is the beginning of pay period #14, October 5, 2000. For Administration … agencies, the effective date is the beginning of pay period #15, October 12, 2000. Program Provisions and … Schedule Program have been issued by the Governor's Office of Employee Relations. Questions about the VRWS Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesGASB Statement 87, Leases
… Lease Terms Lease terms are determined after a full analysis of the contract, including factors surrounding …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases