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Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, and it entered …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance exceeded statutory limitations. Key … Develop a plan for the use of excess unrestricted fund balance in the general fund. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Maine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14XVI.3.G Legal Compliance – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 1200 – Generally … legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on Lifeline’s … provide preschool special education services to children with disabilities who are between the ages of three and five … a retiring employee, and $56 for flowers; Lifeline used an allocation methodology that was neither fair nor …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … program and sufficiently documented pursuant to the State Education Departments SED Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … audit, were familiar with the recommendations and conveyed in the company’s corrective action plan what actions they …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … Charges has been added, with the following information: In order to account for payments properly, Business Units … use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionWarrensburg Central School District - Financial Condition Management (2017M-265)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Audit Objective Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192CUNY Bulletin No. CU-715
… dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… capital reserves. Key Findings The Board funded reserves by $500,000 more than the amounts included in the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248New York State Comptroller DiNapoli Statement on Federal Tax Reform
… revise the rules for municipal bonds in ways that could drive up state and local costs for essential infrastructure …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformFor-Profit Construction Questionnaire (CCA-2)
… fast and easy Don’t spend extra time printing, filling out, and mailing a paper form. Use our free online service to … Dont spend extra time printing filling out and mailing a paper form Use our free online service to …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… or update your questionnaire form right away. Benefits of filing online Complete only one questionnaire for all future bids Update your questionnaire at any time View the status of your contract review Delegate user roles to employees FILE …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireBainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Service Retirement – When Employees Retire
… their chosen date of retirement . Encourage your employees to use Retirement Online to apply for their service retirement . It’s fast and convenient with no forms to mail in and nothing to have notarized. They’ll be able to upload …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirement