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Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… reclassified in accordance with the applicable collective bargaining agreement. Except for minor discrepancies, the District … leave accruals and made payments in accordance with collective bargaining agreements and employment contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Glens Falls Housing Authority – Tenant Rents (2014M-370)
… in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through … Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Johnsburg Central School District – Payroll (2014M-174)
… Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
Orient Fire District Cash Reserves and Credit Cards 2015M319
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Mobility Tax, totaled $3.9 billion, up by 7.6 percent. All Funds receipts for the year totaled nearly $165.5 billion, including $58.9 billion in federal funds. All Funds spending rose 4.3 percent to $163.7 billion, but was …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for … $17.5 billion grew by $872 million, or 5.3 percent. “Local sales tax collections grew at a faster pace in 2018 than in … in collection growth in the fourth quarter shows that sales tax revenue can be unpredictable. Local officials …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… he presented to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a … accountable.” Emmons used the Hannibal Fire Company’s funds to build a go-kart track, Hannibal Kartway, claiming … of the Comptroller’s examination and the remaining funds were transferred to his bank account. Carl Emmons Sr. …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyControls Over Transportation Services and Transportation-Related Expenses
… or serious violations (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesSUNY Bulletin No. SU-326
… or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … Same as the Earnings Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on … Register and Employee’s Paycheck/Advice The Earnings Code LOS (or the appropriate non-resident alien earnings code) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-303
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 1564.1
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee was … Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a deferred compensation … Leave will be refunded to the employee. OSC Actions Current Year Refunds for Active Employees Current year NYSDCP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employees