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State Agencies Bulletin No. 1649
… checks they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected Employees All … paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … rates set by SED. The reimbursement rates are based on school year financial information, including costs that … staff, non-audit services provided by a registered public accounting firm, expenses not related to the Promise Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualSeneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningChittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent … are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Disposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements report aggregate data for the State, distinguishing between the governmental … resources measurement focus and the accrual basis of accounting, as are the Enterprise Funds, Component Units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials … Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did … property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity … … Determine whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that … to an end and uncertainty coming out of Washington on state and local funding cuts, local officials should closely … governments using financial indicators including year-end fund balance, cash position, short-term cash-flow borrowing, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive year, school and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Comptroller DiNapoli Releases Municipal Audits
… monthly reports in a timely manner. Town of Hopewell – Fund Balance and Budget Monitoring (Ontario County) The town … a policy or develop procedures to govern the level of fund balance to be maintained. Additionally, the board had … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsScio Central School District – Payroll (2017M-10)
… for the 2016-17 fiscal year total approximately $10.3 million. Key Findings The Board has not adopted written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Somers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdfFishers Island Union Free School District – Website Transparency (2023M-28)
… Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Wynantskill Union Free School District – Payroll (2016M-66)
… of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North Greenbush, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly … at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105