Search
Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
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)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund …
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)
… of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. …
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)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the … price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the …
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