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New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation … South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… purpose of our audit was to evaluate the oversight of the Company’s financial operations for the period January 1, 2012 … 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five schools with approximately 2,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andThree Village Central School District – Fuel Inventories (2015M-271)
… Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not … Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsService Retirement – When Employees Retire
… date of retirement . Retirement applications and related documents are considered filed when they are submitted … and nothing to have notarized. They’ll be able to upload documents while applying or after submitting their …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSagaponack Common School District - Fund Balance Management (2018M-53)
… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMore About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planAccounts Payable Advisory No. 51
… 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … is on file prior to certifying and submitting a claim for payment to the Comptroller. To determine if a claim …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… how to bring jobs and economic prosperity to all corners of the state, and I look forward to working with the Governor … "The state also has the rare opportunity to take advantage of a significant windfall of cash from legal settlement monies, totaling more than $5 …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… how to bring jobs and economic prosperity to all corners of the state, and I look forward to working with the Governor … "The state also has the rare opportunity to take advantage of a significant windfall of cash from legal settlement monies, totaling more than $5 …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsDiNapoli: School District Tax Levy Cap at 2%
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … to rise.” The 2% allowable levy growth affects the tax cap calculations for 675 school districts and 10 cities with …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204