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Goshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160State Agencies Bulletin No. 1939
… the following Additional Pay Code according to the chart below: Bargaining Unit 01 (Arbitration Eligible) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Appropriated fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Travel Advisory No. 2
Tax Consequences Associated with an Incorrect Official Station Designation
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing instructions … employees at DOCCS who are represented by PEF or CSEA is .00120. Effective Dates The new overtime rate is effective at 11:00 pm on 02/09/2022 (Institution) or at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the … School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Endwell Fire District – Controls Over Financial Operations (2013M-277)
… The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Elsmere Fire District – Capital Project (2022M-48)
… totaling $35,365. There were no recommendations as a result of this audit. … Determine whether Elsmere Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48SUNY Bulletin No. SU-319
… due to the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY employees … rate has changed and if an update to an employee’s Percent of Earnings is needed. The Savings Plans page must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did … are not adequately segregated and mitigating controls have not been implemented. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingArchived: Legislative Session 2023–2024
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … a statement that the vendor awarded the contract has not made any such contributions. Signed by the Governor NYS … to choose pension benefits or a death benefit in certain circumstances. Vetoed by the Governor Public …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mOperational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter … checks throughout the year rather than once a year. The new process will spread out the volume of letters making it … the standard check replacement process for Comptroller’s Refund Account checks can be located in Chapter XII …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreach