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Wyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by … These taxes are classified in the same manner as withholding taxes. Collections - Monies remitted by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesColton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229State Agencies Bulletin No. 962
… Purpose To provide agencies with procedures to populate retirement … as defined in the legislation is “compensation paid under any law or policy under which employees are paid … Plans) Enter employee's EmplID in search box. Click Search. Select the correct Empl Rcd# for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … of Homeland Security and Emergency Services (DHSES) … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the … and services are standardized, not specific vendors. … Hauppauge Fire District Mandatory Training and Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Without clear and concise contract language, the School does not have a firm agreement detailing what services are included. School officials entered into a … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
Alton Fire District Internal Controls Over Financial Operations 2015M96
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Buffalo City School District – Special Education and Grant Administration (2017M-73)
… released updated NRT rates. The District does not include assistive technology purchases or rentals in the calculation of costs … when submitting claims for Excess Cost Aid, including assistive technology. … Buffalo City School District Special …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the … Key Findings Employee leave accrual records were not accurate. Competitive methods were not always used when …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mWillsboro Fire District – Financial Controls (2014M-156)
… book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been … Maintain adequate accounting records and perform monthly bank reconciliations. File the District’s annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Watertown City School District – Financial Condition (2016M-85)
… City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which … and reduce the amount of fund balance in a manner than benefits District residents. Develop a formal reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of our … did not establish policies and formal written procedures over payroll timekeeping to ensure that employees’ leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were … 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… Agencies (IDAs) reported providing $751 million in net tax exemptions for local economic development efforts … with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … functions to review the reconciliations. … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249