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South Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Liverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software … that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Tri-Valley Central School District - Financial Management (2020M-17)
… The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningHammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … Findings The Authority has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mDiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026State Police Bulletin No. SP-41
… Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated June 6, 2001 Contract Provisions and Eligibility … Code: EQA Amount: $177 Payroll Register and Employee's Check The earnings code EQA will be displayed on the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeAccounts Payable Advisory No. 50
… Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsTemporary Assistance – Federal Funding and New York
… Assistance (OTDA). Benefit amounts vary based on county of residence, household size and other factors, and … is limited to 60 months for any adult. In February 2026, 192,500 people received federally funded Temporary … Genesee 134 $30,751 Greene 187 $63,660 Hamilton 11 $2,364 Herkimer 265 $74,421 Jefferson 534 $141,477 Lewis 76 $21,938 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceRetirement System Membership – Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… become a member, you must complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… did not maintain vehicle logs for certain vehicles or the vehicle logs and other supporting documentation for … use; $58,565 in salary expenses that were not supported or documented. For the 2012-13 year, we compared the personal … for $58,565 in reported costs; $39,410 in ineligible and/or unsupported food expenses. The expenses included parties …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual