Search

Chenango Valley Central School District – Budget Review (B4-15-8)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Beacon City School District – Budget Review (B6-14-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Little Falls City School District - Financial Condition Management (2019M-67)

… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Beacon City School District – Budget Review (B6-13-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 … Town of East Hampton Budget Review B71317 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

City of Hudson - Payroll and Accrued Leave (2020-14)

… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving … process. Adopt policies and procedures that address how comp time will be earned and used. Develop a process to …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Carthage Central School District - Financial Condition (2018M-93)

… Carthage Central School District Financial Condition 2018M93 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

CUNY Bulletin No. CU-331

… must be received in OSC’s Audit Section by the agency deadline for Pay Period 1C. The Earnings Code AJR must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitter

Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …

https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual

Taxes – 2022 Financial Condition Report

… by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … percent of all property taxes in New York are collected by school districts. …

https://www.osc.ny.gov/reports/finance/2022-fcr/taxes

State Agencies Bulletin No. 343

… until a new contract has been approved. Dues and agency shop fees for the affected employees will increase from … panel for NYSCOPBA Dues (Code 291) or NYSCOPBA Agency Shop Fees (Code 295) were end dated. A row was inserted with an effective date of 8/19/2002 for Council 82 Agency Shop Fees (Code 213). Employees who are currently in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unit

Special Disability Benefits – Special 20- and 25-Year Plans

… who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer affecting the lymphatic, digestive, hematological, …

https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefits

Village of Addison – Payroll (2024M-12)

… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Chenango Valley Central School District – Budget Review (B4-16-5)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

XV.16.B Sole Custody Reporting – XV. End of Year

… must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to accurate, complete …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Village of Dering Harbor – Payroll (2020M-78)

… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Herricks Union Free School District – Overtime (2019M-127)

… these employees, primarily for non-emergencies. However, with appropriate scheduling some of these overtime payments … than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could … or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for overtime work, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127