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New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … $49.4 million. Key Finding The District developed a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not specify the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials appropriated fund balance which was not needed to finance operations because of operating surpluses. When … the appropriation of unrestricted fund balance not needed to fund District operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363State Agencies Bulletin No. 1929
… Price Index for the one-year period ending September 30 of the previous year. Effective Dates Effective beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Board’s review and approval of claims prior to payment. The audit committee did not audit the Treasurer’s … requiring the Board to review and approve claims prior to payment. Ensure that the audit committee annually audits the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1030
… Affected Employees Employees represented by NYSCOPBA (Bargaining Unit 21), Council 82 Agency Law Enforcement Services Unit … Investigator 3 Environmental Conservation Investigator 4 University Police Investigator 1 University Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1030-2010-uniform-allowance-and-uniform-clothing-allowance-securityOpinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5SUNY Bulletin No. SU-302
… is to provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … campus is allocated a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … Safety for chapter 844 of the Laws of 1964, 1964 New York State Legislative Annual, p 419; 1964 Opns Atty Gen p 39). …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Agencies Bulletin No. 1958
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax … Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… with fiscal years starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Tax Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… adequate Internet security awareness training and training on the Town’s IT policies. Ensure that the Town has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… the prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, … The fee structure of a percentage of per pupil revenue does not appear to be reasonable, as the services being … unrealistic amounts in others. In addition, the School does not modify its budget during the year. During fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Subway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; … an average 5.5 million weekday passengers on its 23 subway lines (which includes three shuttle lines). From the original 28 stations built in Manhattan and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLoans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with NYSLRS. You can see how much you are eligible to borrow, what the repayment amount would be and if your … any existing loans and manage your loan payments. Sign in to your Retirement Online account , then look under ‘My …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 … is governed by an elected five-member Board of Education and operates five schools, with approximately 2,100 students. … overestimated appropriations in its adopted budgets and consistently appropriated funds balance that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Bethlehem Central School District – Credit Cards (2017M-41)
… card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period … auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly … auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mHarrisville Central School District – Claims Audit (2016M-215)
… Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215