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Berkshire Union Free School District – Financial Condition (2015M-310)
… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two schools with approximately 120 students, is governed by an appointed … four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Opinion 2005-9
… board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high … or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … policy. The Clerk-Treasurer did not provide the Board with adequate financial reports. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in … Steuben County. The District, which operates eight schools with approximately 4,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New … of FTEs. See data download for more information. … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardHamilton-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 delivers approximately … effective procedures that ensured purchases complied with GML and BOCES’ purchasing policy. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classHarpursville Central School District - Financial Condition (2018M-120)
… that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. … $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … expenditures. District officials generally agreed with our recommendation and indicated they planned to …
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)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East … County. The District, which operates four schools with approximately 1,800 students, is governed by an elected …
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)
… The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an … accounts reported on the financial reports did not agree with the accounting records. The Board appropriated more fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionOpinion 2003-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases Municipal Audits
… St. Johnsville , Uniondale Public Library , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … detail in the board’s meeting minutes, did not comply with town law relating to commissioner elections and did not …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-136
… Calendar ( CAL ) employees will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … 8/23/07. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsVillage of Suffern – Budget Review (B17-6-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8CUNY Bulletin No. CU-673
… represented by District Council 37 (DC37) Local 384 in Bargaining Units TH are affected. Effective Date(s) … employees. OSC Actions OSC will identify employees with Dues (Code 259) and increase as follows: Annual Salary Current Biweekly Rate …
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)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four schools with approximately 2,800 students, is governed by an elected … fiscal year were $98.6 million. Key Finding The Board and District management effectively managed the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52MWBE Waivers Granted
… agencies must report waivers of compliance with MWBE State contract goals. Waivers may be granted to offerors and … in accordance to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's … October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 Available July 15, …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesSUNY Bulletin No. SU-124
… Calendar ( CAL ) employees will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … 8/24/06. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-124-procedures-processing-suny-2006-summer-session-paymentsGreenville Fire District - Fixed Assets (2019M-223)
… asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … and serial numbers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223