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Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection … Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428DiNapoli Issues Report on Transparency of Village Fiscal Activities
… records. One village did not record $2.2 million in payroll expenditures in its accounting records along with $2 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesState Agencies Bulletin No. 891
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of New York and the Public Employees Federation provide for the payment of Performance Advances to eligible PEF … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employeesOswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Village of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Carthage Central School District – Financial Condition (2014M-138)
… District ended the 2012-13 fiscal year with an unexpended surplus balance of almost $13 million, more than 23% of the … policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than … realistic estimates for appropriations and unexpended surplus funds. Develop a plan for the use of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Mount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Galway – Claims Processing (2014M-79)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79State Agencies Bulletin No. 1107
… Eligible employees must have had a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend on … met the eligibility requirements but were on an approved Leave Without Pay on the eligibility date, except for those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsSUNY Bulletin No. SU-300
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective December 31, 2018) will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 1033
… except for those on Military Stipend, are eligible for the payment, provided the employee returns to the payroll within one (1) year of the eligibility date.The payment is based on the work percentage before the employee … on the eligibility date are entitled to receive a prorated payment based on the employee’s part-time percentage on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsCity of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Lynbrook Union Free School District – Special Programs (2016M-45)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage