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Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees received only the … The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The … by $1,089. The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key Recommendation Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Central Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272State Agencies Bulletin No. 738
… code. Affected Employees Employees in Bargaining Units 01 and 21 represented by NYSCOPBA Effective Date(s) Institution … requested a new deduction code for Metropolitan Property and Casualty Insurance. OSC Actions OSC will automatically … submit all transactions for enrollments, cancellations and/or changes on a weekly file. Agency update is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. … reconciliations. Key Recommendation Develop policies and procedures requiring a final accounting or reconciliation … of each fundraising activity, which should be reviewed and any significant differences resolved and reported to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraPiseco Common School District – Claims Auditing (2015M-230)
… and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Accounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… is located in the Town of Cheektowaga, Erie County, and operates four schools with more than 2,200 students. The … total approximately $38 million. Key Finding The Board and administrative staff have taken appropriate action to … condition, including ongoing evaluation of spending trends and projected future balances, developing reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mEast Greenbush Central School District – Claims Processing (2015M-302)
… of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, … that ensure that claims are adequately documented and supported, for legitimate District purposes and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Data Sources – 2023 Financial Condition Report
… City University of New York College Board Federal Reserve Bank of New York Fitch Ratings …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesValley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… about the fiscal challenges it faces.” Report Review of the Financial Plan of the City of New York (August 2023) … New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesDiNapoli Releases Rockland County Budget Review
… Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget are … against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a State-issued check resulting from an … will initiate the process. This may occur when an employee receives a State-issued check that the employee is not entitled to receive. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkCortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Island Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Opinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property … 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real Property Tax Law, §300 provides that all real property within the state is …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 91-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in … and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5