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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mBolivar-Richburg Central School District - Financial Management (2019M-17)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing … announced his office completed audits of the Schuyler Heights Fire District Village of Voorheesville Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Cattaraugus County – Sexual … and report real property tax collections. Wallkill Central School District – Claims Auditing (Ulster County) The claims … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… 2013 through September 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… water was due to other municipal use (e.g., flushing water lines). The Board has not established policies … water consumption for municipal usage, such as for hydrant flushing and firefighting. Develop and adopt policies for the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only … resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTravel/Conference Claim Requirements – Travel and Conference Expense Management
… be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it represents a lawful and proper … by the employee. The same audit requirements apply to vouchers submitted by all travelers, including members of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 88-56
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, receives no … not have an interest in the contract between the district and the law partner, irrespective of whether the law partner … member should recuse himself or herself from discussions, and abstain from voting, on matters pertaining to the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The … budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The Board of Fire Commissioners consists of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal Audits
… East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, … eligible for referral to the Scofflaw Program. Town of New Hartford – Procurement (Oneida County) Town officials … the East Meadow Public Library Town of Erwin Town of New Hartford and the Town of Oswego …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. Approved eligible … The Act requires that these exempt contracts must be filed with OSC while not subject to prior review and approval. … and awarded noncompetitively or paid in whole or part with moneys appropriated by the State] must be filed with …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-306
… – Hourly Effective Date 8/15/07 Day $26.20 Evening $29.27 Night $30.06 Educational Differential The Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york