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Cost-Saving Ideas: School District Auditing – External Auditor
… renders an opinion on whether the financial statements are in accordance with Generally Accepted Accounting Principles … Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial operations, pertinent statutes and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … all claims for payment and indicate their approval by affixing their initials on the vouchers and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Vehicle Accident Indemnification Corporation (MVAIC). You state that under section 5225 of the Insurance Law, MVAIC is … see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Bellevue Fire District #9 – Procurement (2018M-5)
… of Audit The purpose of our audit was to determine whether District officials followed their procurement policy when … through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5City of Gloversville – Parking Violation Operations (2016M-231)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 … not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231State Agencies Bulletin No. 1561
… Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 2183
… overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2184
… 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024CUNY Bulletin No. CU-780
… Benefits Program are affected. Effective Dates: Effective for payroll checks dated January 25, 2024 (Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesState Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesState Agencies Bulletin No. 2294
… 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Goshen Central School District – Financial Condition (2017M-46)
… students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. Key Findings In fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Fiscal Stress Monitoring System Statistics
… may contribute to fiscal stress. Below is an interactive map showing the percentage of municipalities that received a … Clicking the “Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … receive a fiscal stress score. Selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: … likely need to be paid for when federal pandemic aid runs out. While better than projected revenues and city savings …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Comptroller DiNapoli Releases School District Audits
… Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… joint activity established among the Villages of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children residing in these municipalities. The governing boards of the three … and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Cost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processOrleans County – Department of Social Services (2012M-222)
… provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … of 45 cases reviewed lacked certain documentation such as age, identity, income, shelter, or recertification. All 25 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222