Search
New Hyde Park Fire District - Payroll (2018M-165)
… document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. Commissioners or direct … did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. Key Recommendations … document their pre-approval for overtime and double-time hours worked. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of North Elba – Cash Collections (2020M-49)
… Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
Determine whether Truxton Academy Charter School School officials accurately billed and collected tuition
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250SUNY Bulletin No. SU-313
… dated September 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction … Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted … biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of the adjusted biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseCUNY Bulletin No. CU-705
… bulletin is to notify CUNY agencies of health benefits rate changes. Affected Employees CUNY employees with health … automatically implement the bi-weekly health insurance rate changes as requested by the City of New York, Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesDiNapoli: State Pension Fund Value $206.9 Billion
… strength and stability of our state’s pension fund is good news for the more than one million individuals in the state …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … all goods and services were procured in compliance with state law, district policies or in the best interest of … also did not file annual financial reports with the State Comptroller’s Office for 2019 through 2024. …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews proposed …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeII.3.B Establish Control – II. New York State Financial Accounting
… the State Comptroller will establish appropriation and segregation control records based on the enacted … Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, and the carryover period for an appropriation. Outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXVII.2 Overview – XVII. Lapsing Appropriations
… lapse after close of business on June 30 or the first business day following if June 30 falls on a … lapse after close of business on September 15 or the first business day following if September 15 falls on a … lapse after close of business September 30 or the first business day following if September 30 falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. … Purchase Order/Contract Number Organization unit charged with custody Location (department/division, facility, … of disposition Economic life remaining Percent utilized Flood code Historical code Square footage Deed number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsLyon Mountain Fire District – Cash Disbursements (2017M-2)
… Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of Dannemora, … by an elected five-member Board of Commissioners. General fund budgeted appropriations for 2016 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for accurately and in a … Town of Brunswick Justice Court 2017M285 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Cuyler – Town Clerk Operations (2017M-207)
… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … by an elected five-member Town Board. The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The … Hartford Central School District Cafeteria Collections 2018M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260