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York Central School District - School District Website (S9-19-35)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
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)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
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)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … 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)
… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … statutes. District officials generally agreed with our recommendations and indicated they planned to initiate … corrective action . Appendix B includes our comment on issues District officials raised in their response. … …
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)
… Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s objectivity and … and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. District …
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)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
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 … our comments on issues raised in the District’s response letter. … Determine whether the Board and District officials …
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)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
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)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Benefits
… The Office of the State Comptroller offers competitive salaries and benefits, and opportunities for advancement, continuing … balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including …
https://www.osc.ny.gov/jobs/benefitsCUNY Bulletin No. CU-406
… be performed in any facility, but must be paid from the college where the employee is employed on a full-time basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Statement on the Enacted Budget
… picture and risks to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process … be spent. My office will provide a more detailed analysis of the enacted budget in the coming weeks." … The Governor …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetFire Protection Contracts
… transparency relating to the contract negotiation process for fire protection contracts between incorporated fire … transparency relating to the contract negotiation process for fire protection contracts between incorporated fire …
https://www.osc.ny.gov/legislation/fire-protection-contractsBellmore-Merrick Central High School District – Payroll (2023M-87)
… 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 …
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
… to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding … to receive the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentUnified Court System Bulletin No. UCS-106
… of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the … Negotiating Unit G9 Employees must be in an eligible title on November 30, 2006 and Active on the payroll (including paid Leave of Absence), on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-128
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer Allowance Payments processing and Time … will be made in a separate check dated December 26, 2007. The Uniform Blazer Allowance Payments for employees in … to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazer