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State Police Bulletin No. SP-163
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-157
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State Police Hazardous Duty Pay. Affected … To inform the Division of State Police of OSCs automatic processing of the 2014 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … In the absence of a sales tax agreement between a county and all of the cities within the county, the State … county after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is …
https://www.osc.ny.gov/legal-opinions/opinion-92-53McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTapestry Charter School – Procurement (2017M-203)
… 1, 2015 through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public … Tapestry Charter School Procurement 2017M203 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Catskill Central School District – Financial Management (2017M-134)
… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for the period July 1, 2009 through … year totaled approximately $3.4 million. Key Findings The Tax Collector recorded $94,713 in cash collections but … collected. Key Recommendations Provide oversight of the tax collection process, including reviewing cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308State Comptroller DiNapoli Releases Municipal Audits
… property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMillbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. … File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases during … District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which operates nine … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received … 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District operates one school with 214 students. The School’s operating expenses totaled …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427