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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Southwestern Central School District – Claims Processing (2016M-356)
… School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which … we reviewed were adequately supported, properly authorized and for valid District purposes. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356State Agencies Bulletin No. 1112
… limit will be increased by three percent effective January 1st. OSC Actions Once processing is complete for the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesTaconic Hills Central School District – Financial Management (2019M-155)
… Key Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Comptroller DiNapoli Releases Municipal Audits
… bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The board did not properly manage … the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. … the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mColumbia County – Payroll (2014M-121)
… requirement that all employees complete and certify their hours worked on a time record. Payroll duties were not … system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive … requirement that all employees complete and certify their hours worked on a time record reviewed by supervisors or …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraDiNapoli Honors Hispanic Leaders
… Comptroller DiNapoli Celebrates Hispanic Heritage Month | YouTube …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersWest Islip Union Free School District – Payroll (2016M-78)
… through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the Albany Counties. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Clymer Central School District – Payroll (2023M-168)
… was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in … calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Upper Jay Fire District – Board Oversight (2023M-24)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District … The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Appendix B — Travel References – Travel and Conference Expense Management
… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesOvertime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation15-Day Prompt Payments for Small Businesses
… to create and submit electronic invoices the business day after you sign up. Certify that you’re a qualified small …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businesses