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Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… risk that data, hardware and software may be lost or damaged by inappropriate use or access. Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … staff training on cash collection … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1883
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 … as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Tyre - Long-Term Planning (2019M-61)
… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan that …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Newfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … and necessary levels for reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Hudson City School District – Grant Administration (2013M-324)
… is located in Columbia County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … of revenues and expenditures. Develop a realistic plan to accumulate unexpended surplus funds, within the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the process and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. … the requirements for using a request for proposals (RFP) process which did not provide guidance for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… six schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. Budgeted … procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board … to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Inlet Common School District – Claims Processing (2023M-180)
… were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective … processing and payment. Board members did not document the date that they authorized claims to be paid. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 2003
… list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor Garnishment (ex. … against their wages. Effective Dates: Effective as of 02/24/2022. Agency Actions: Agencies should continue to notify … Payroll Garnishment mailbox. … State Agencies Bulletin No 2003 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsState Agencies Bulletin No. 1997
… establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… No. 1996.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a temporary overtime rate of 2.5 times the … from overtime earned at or after 11:00 pm on 12/01/2021 due to the difference in the OT rate approved for payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held that bond proceeds of a public authority are not the "money of the State", nor "money under its [the State's] … The state aid must be paid in the manner prescribed by section 544 of the Real Property Tax Law out of "moneys …
https://www.osc.ny.gov/legal-opinions/opinion-99-6