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Campbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New … Determine whether CampbellSavona Central School District District officials properly claimed New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Get Information about 1099s
For any questions regarding your 1099S 1099INT or 1099MISC information return contact the Office of the State Comptroller at
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sState Agencies Bulletin No. 1875
… State Agencies Bulletin No 1875 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1962
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … 39 of the 2016-2021 DMNA Agreement between the State of New York and the Civil Service Employees Association (CSEA) … Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/2021 are eligible to receive the 2021 CSEA DMNA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andAccounts Payable Advisory No. 25
… Information Guidance: This advisory is intended to remind Business Units that confidential personal, and private … invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: … Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Greenville Fire District – Capital Reserve (2014M-64)
… established as a maximum funding level and the reserve has consistently been funded with amounts exceeding the … The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the … reasonableness of amounts accumulated in reserve funds. If new equipment is not purchased, develop a plan for use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Circleville Fire Company – Selected Financial Activities (2013M-391)
… October 22, 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… audit of the Treasurer’s books and records, as required by law. Key Recommendations Strengthen the control environment … records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overWashingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the City of … True North Troy Preparatory Charter School Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of McDonough – Financial Operations (2017M-120)
… a population of approximately 890. The Town is governed by an elected five-member Town Board. Budgeted appropriations … documentation are communicated to and complied with by Town officials and employees. Audit claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Newfane 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-307