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Plattsburgh City School District - Procurement (2019M-198)
… officials procured goods and services in accordance with Board policies and applicable statutory requirements. … approximately $1.1 million were procured in accordance with the District’s purchasing policies and statutory … percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services obtained from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key Recommendations File the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mCUNY Bulletin No. CU-363
… payment of the Nurses’ Health Specialty Differential is made in accordance with the 2007-2010 agreement with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-396
… who are Active in a paid status or in a Paid Leave status on 12/15/09 receive $756.57. Hourly employees who work 950 or … The Earn Code HSD and the amount paid will be displayed on the payroll register. The earnings description “Health … Specialty Differential” and the payment amount will appear on the employee’s paycheck stub. This payment will be made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differentialService Credit – Divorce and Your Benefits
… For most members, the total amount of service credit at retirement will directly affect the amount of their … Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x … members may receive additional service credit when they retire. For example, eligible Tier 1 and 2 members receive an …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of … records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… order prior to the purchase being made. Kingston Housing Authority – Board Oversight (Ulster County) The board did not provide adequate oversight of authority operations. As a result, budgets were not entered … properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… The files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46CUNY Bulletin No. CU-583
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andJustice Court Fund
… [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar for more details. Handbook for Town and Village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundColumbia County – Payroll (2014M-121)
… requirement that all employees complete and certify their hours worked on a time record. Payroll duties were not … system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive … requirement that all employees complete and certify their hours worked on a time record reviewed by supervisors or …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Hoosic Valley Central School District – Financial Management (2014M-6)
… Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options … million, appeared higher than necessary to fund costs that can be legally paid from these reserves. Key Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Lapeer – Budgeting (2024M-127)
… The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … fund. In addition, the Board has not developed and adopted a written fund balance policy specifying the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127