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Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
Hornby Fire Company Inc Internal Controls Over Financial Activities 2014M78
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Becoming Eligible for a Benefit – State Police Plan
… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitFederal Impact on Higher Education – Federal Funding and New York
… will have a significant impact on higher education in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher Education in New York , New York has long benefited from an outstanding … will have a significant impact on higher education in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationDiNapoli: Village Fiscal Stress Declines Again
… Dec. 31 fiscal year end date that are not included on this list. Their scores will be released later this year. Using … his office will release scores for calendar year municipalities, which includes all counties, towns, 10 … the fiscal stress summary report for calendar-year based municipalities, visit: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 96-18
… discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, … act of the State Legislature, a village may not conduct an advisory referendum on the question of whether the village …
https://www.osc.ny.gov/legal-opinions/opinion-96-18NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… of new investments within its $38 billion private equity asset class, the new Policy will require an evaluation … importance of adopting strong labor principles in private equity at the White House Workers’ Capital Event later today. … pension funds, endowments, and multiemployer benefit trust funds, to adopt labor principles. Responsible business …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityOpinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board …
https://www.osc.ny.gov/legal-opinions/opinion-98-2CUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … overseeing the Town’s financial activities, including the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… transactions. The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
OtegoUnadilla Central School District Financial Condition 2013M84
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
Horseheads Central School District Financial Condition 2016M138
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… not issued to provide supporting documentation for the funds collected during our audit period and checks received … documentation is maintained to account for all Company funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor