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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the … $302,900. Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Greene – Budget Practices (2016M-409)
… 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Unified Court System Bulletin No. UCS-103
… for whom the Prepaid Legal Service Benefit was processed. Payroll Register and Employee's Paycheck/Advice The … earnings code and the value will be displayed on the payroll register and the employee’s paycheck stub or direct … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-847
… 300 in Bargaining Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan2024 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsVillage of Clinton – Financial Management (2014M-316)
… adequate oversight of the Village’s financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 … 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … million. Key Findings While City officials had procedures to properly authorize capital projects, they did not …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestVillage of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Audit The purpose of our audit was to determine if Facility officials achieved energy cost savings through the … 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of … Joint Committee is responsible for general oversight of Facility operations. The Facility’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234CUNY Bulletin No. CU-798
… 300 in Bargaining Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… $800,000, were needed or reasonable and did not adopt a written reserve fund policy. Ogdensburg City School … The district did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services … to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Accounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … Board of Directors, provides fire protection services to Village residents. Expenses for the 2013 fiscal year … approximately $56,500. Key Findings The Board failed to establish adequate internal controls or provide oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the Supervisor and State agencies in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3