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Haldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Corning City School District – Claims Auditing (2023M-105)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not … audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… 2021 to July 1, 2023. The accounts included: 14 former employee accounts, 12 consultant accounts, and Eight service …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Benefits
… of the State Comptroller offers competitive salaries and benefits, and opportunities for advancement, continuing … available to all employees and their dependents. Opt-Out Program allows eligible employees, who have other … for an incentive payment. Productivity Enhancement Program (PEP) allows eligible employees to exchange …
https://www.osc.ny.gov/jobs/benefitsState Authority Contract Approval, Reporting and Filing
… to submit certain contracts and contract amendments for prior review and approval, or filing. For a full description of the contract submission process, … Notices identifying contracts that authorities must submit for prior approval Guide for Submitting Annual Reports and …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingState Comptroller DiNapoli Statement on the Enacted Budget
… done behind closed doors, leaving the public in the dark about how taxpayer money will be spent. My office will …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetFire Protection Contracts
… Signed into law on September 12, 2017 as Chapter 294 of the Laws of 2017 – A.7089 (Magnarelli) / S.5785 (Marchione) – …
https://www.osc.ny.gov/legislation/fire-protection-contractsBellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the … audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Tax Check-Off Technical Amendment
… Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and General Government Article …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentUnified Court System Bulletin No. UCS-106
… of New York and various negotiating units in the Unified Court System. Effective Date(s) Uniform Allowance and Uniform … and 86 Employees must be in an eligible title on December 31, 2006 and Active on the payroll (including paid Leave of … leave, provided the return to the payroll is prior to May 31, 2007. Eligible employees on Workers' Compensation Leave, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazer