Search
Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … fund balance in the general town-wide fund by the end of 2024. The Board did not adopt a written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling … exceptions: 424 charges totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Beacon City School District – Information Technology (2023M-143)
Determine whether Beacon City School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundDiNapoli Releases Municipal Audits
… the following local government audits have been issued. Cortland County – Claims Audit and Check Printing (2018M-247) … retaining the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … and eliminating the need to replace three buses over the next two years. In addition, the cafeteria fund’s financial … District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine villages. The County is governed by a 21-member Legislature. The County’s budgeted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed by eight part-time Legislators. The Chairman of the Legislature is the County’s Chief Executive Officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… 5 and 6 members is the benefit payable upon completion of 32 years of service. (For Tier 2 members who retired prior to … 10/22 … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingStatewide Local Sales Tax Collections Up More Than 21 Percent
… even by comparison with pre-pandemic 2019, growing 11.2%, or $159 million, over July of that year. New York City’s … collections totaled $649 million, an increase of 14.2% or $81 million compared to July 2020. Every county outside of … payments to local jurisdictions in those months upward or downward accordingly. During the other months, including …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases Municipal Audits
… the source of funding for the capital reserves as a part of the budgeting process. Hamlin Morton Walker Fire …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsBusiness Partners
… an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an … and the Comptroller’s Rules and Regulations (2 NYCRR Part 317). After receiving a request for a hearing, the … an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent medical examiner …
https://www.osc.ny.gov/retirement/business-partnersState Agencies Bulletin No. 2006
… at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note : Agencies must split up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note : Agencies must split up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986
… at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note: Agencies must split …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021
… at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note: The agency must split up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949
… at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note: The agency must split up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certain