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Town of Cortlandville – Fuel Purchases (2012M-171)
… by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Leaves of Absence – State Police Plan
… time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceState Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees … York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax … To inform agencies of the change in the New York City resident withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1060
… regarding a change in the processing of garnishment refunds. Affected Employees Employees who have had a … is a change in the way employees who are due garnishment refunds will receive the money. Employees will no longer … paycheck. OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsTown of Stockton – Financial Management (2014M-90)
… The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is … of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy to address the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… compensating controls to mitigate the risks associated with the lack of segregation of duties, including oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditEldred Central School District - Financial Condition (2018M-138)
… financial condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. … as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the … enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund … fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127South Orangetown Central School District – Network User Accounts (2022M-24)
… School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to … followed by all departments. Always review all network user accounts to determine if they are needed Disable 30 of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately … the District established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… 1, 2014 through January 31, 2016. Background The Sauquoit Valley Central School District is located in the Towns of … Sauquoit Valley Central School District Financial Condition 2016M88 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Rochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406South Country Central School District – Procurement (2013M-91)
… July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any amount that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … budgets that represent the District’s actual needs, based on current information and historical data. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District … officials did not ensure that the District’s network user account controls were secure. District officials did not … establish written policies or procedures to add or disable user accounts. The District had a total of 19 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Walden Fire District – Disbursements (2014M-184)
Walden Fire District Disbursements 2014M184
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184