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State Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate … Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityScio Central School District – Capital Assets (2024M-45)
… Determine whether Scio Central School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Lowville Academy and Central School District – Financial Condition (2015M-220)
… Greig, Harrisburg, Lowville, Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and … and Piercefield in St. Lawrence County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Valhalla Union Free School District – Financial Condition (2015M-333)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four school with approximately 1,520 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Massena Central School District – Financial Condition (2016M-21)
… overfunded the employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District … return any excess amount currently in the tax certiorari reserve to the unrestricted fund balance of the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376New York Local Government Assistance Corporation
… The goals are identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local assistance payments due from the … amounts necessary for the issuance of such LGAC bonds) to help eliminate the State’s reliance on the annual issuance …
https://www.osc.ny.gov/debt/lgacXII.9.D Refunds Owed to the State – XII. Expenditures
… from the voucher style drop down in the Accounts Payable module. The Business Unit must enter the credit memo … must process an adjustment voucher using the SFS Accounts Payable Module. Using the Accounts Payable Module will appropriately adjust the vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateState Agencies Bulletin No. 1987
… by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … from an authorized leave of absence, the agency must submit the following information on the Time Entry page or … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateState Agencies Bulletin No. 1866
… should be provided as a scanned (pdf) attachment. The IRS does not require a corrected Form W-2 for an address change. … date listed in the bulletin board message. If an Agency does not see an NTAX722 report for their agency, there were … office staff. Outdated or incorrect information can cause delays (i.e., payroll processing, returned mail, etc.) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsOther Bulletin No. 62
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of Absence/EFMLA PD LV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of Absence/EFMLA PD LV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civil