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Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208State Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Arkport … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1914
… in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1877
… State Agencies Bulletin No 1877 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Canton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133New Lebanon Central School District - School District Website (S9-19-37)
… Determine whether the New Lebanon Central School District District used its resources to maintain a website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings District officials reduced excessive unrestricted fund … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… to develop clear and adequate policies and procedures or ensure that existing policies and procedures were …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… in the Manual. Other Related Audits/Reports of Interest East River Child Development Center: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1282
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… whether Avoca Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and all five Board members), four employees or 27 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students … District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Operational Advisory No. 9
… Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds 4/23/25 B Payroll … information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, Section 1 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… a safe and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentLocal Government Financial Data Release Dates
… year) Villages March 31 School Districts March 31 Towns September 30 Counties September 30 Cities September 30 Fire Districts September 30 These data sets are …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates