Search
Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedChurchville-Chili Central School District – Financial Management (2015M-354)
… of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 million. Key Findings The … for Business provides the Board with an annual reserve report that includes the reserve balances and planned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Morris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… as of the March 31, 2018 end of its most recent fiscal year. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Agencies Bulletin No. 2019
… to minimum wage are eligible to receive the 2% salary increases provided the increases to minimum wage did not … the April 2022 PEF Salary Increase: Employees with a Comp Rate Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseTerms of Service
… TOS, or such User’s violation of the rights of another. NO RESALE OF SERVICES All Users: No User will reproduce, …
https://www.osc.ny.gov/online-services/terms-serviceFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-012424.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfOpinion 91-52
… to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … Mechanical, Inc. v City of New York , Supreme Court, NY County, NY Law Journal, 3/1/88, p 7, col. 1 and A.I. Smith v Fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one school with approximately 1,040 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … Key Recommendations Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Payroll Improvement Project Bulletin No. PIP-015
… Purpose The purpose of this bulletin is to inform agencies of changes to the direct deposit business process in PayServ … for NYS Employees, rev 01/21) that must be used after Go Live. Affected Employees Any employee who completes an AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Ellicottville Central School District – Purchasing (2014M-177)
… District’s purchasing policy does not state competitive bidding threshold amounts and the Business Office Manual is … requirements for purchases subject to competitive bidding. The purchasing agent was not provided with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Comptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and … any evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOpinion 88-65
… 1978, p 105 and 25 Opns St Comp, 1969, p 25, superseded. A municipality may adopt a local law for the issuance of tax … company; federal banking corporation licensed to do business in this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, trust company, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor … audit school sag harbor claims auditing 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174