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Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Madison County) The board does not review cash receipts, bank statements, canceled … are in place to safeguard moneys, however, the justice does not ensure the clerk is pursuing collections of unpaid …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-136
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsHarpursville Central School District - Financial Condition (2018M-120)
… whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. … actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… officials monitored the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionBerkshire Union Free School District – Financial Condition (2015M-310)
… August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310State Agencies Bulletin No. 1860
… affected. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … and Pay Period 19 Current (check dated December 17, 2020). Tax Information Educational Assistance exceeding $5,250 is … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsVillage of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates one school with approximately 330 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during … purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Property Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfCUNY Bulletin No. CU-673
… represented by District Council 37 (DC37) Local 384 in Bargaining Units TH are affected. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-673-district-council-37-local-384-dues-increaseLawrence Union Free School District – Financial Condition (2016M-52)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 … November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52MWBE Waivers Granted
… Compliance Rule Under Executive Law 313(6)(b), State agencies must … previous five quarters. Period Waivers April-June 2024 No waivers granted July-September 2024 No waivers granted October-December 2024 No waivers …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192