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Town of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 1979
… plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Orchard Park Public Library – Audit of Claims (2016M-191)
… The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. Key … Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents its approval …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsCornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to evaluate and explore ways to reduce expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … Recommendations Implement procedures specifying the method to be used to determine the attendance dates of nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established … in Washington County. The District is governed by a Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Local Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes … and fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState 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. … If employee meets the eligibility criteria and has a Payroll Status of Active, Leave with Pay, or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … State Agencies Bulletin No 1975 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageV.2 Governance – V. Chart of Accounts (COA) Governance
… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … Governance Board will provide overall strategic direction to the SFS Program and is the final decision-making authority … Governance Board has established requirements and roles to form the foundation against which governance policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… District is one of 58 such Districts in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTravel Advisory No. 10
… Removed “Moving Expenses (NonTax),” “Moving Expenses (Tax),” and “Train Tickets – Prepaid” Removed “Conference” and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsTuition Assistance Program – Fordham University
… Key Recommendations The Higher Education Services Corporation should recover $104,630 plus applicable interest, … Education Department and the Higher Education Services Corporation should work with school officials to help ensure … Audits/Reports of Interest Higher Education Services Corporation/State Education Department: Tuition Assistance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of shareholder proposals at … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same … show that the economy is gaining steam, thanks in part to federal aid, more lifts in restrictions and a climb in the … distributions against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… New York State Comptroller Thomas P. DiNapoli today said that state …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020