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Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings … than she was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Caton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetPutnam Valley Central School District – Financial Condition (2016M-135)
… Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Agencies Bulletin No. 1434
… amount of Social Security tax ($7,347) for 2015 will only have a deduction for the Medicare tax deficiency in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… amount of Social Security tax ($7,254) for 2014 will only have a deduction for the Medicare tax deficiency in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsBrewster Central School District – Financial Condition (2014M-224)
… Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of … balance. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the … Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… additional cost savings through expansion of waste stream collections and system upgrades. Address weaknesses in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Police Bulletin No. SP-221
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association are affected. Effective Dates Effective in paychecks dated August 4, 2021 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Westmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165