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Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the … the claims auditor did not report directly to the Board or prepare a written report of audit findings. Key … benefits District residents. Segregate financial duties, or if segregating duties is not practical, implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBradford Central School District – Financial Management (2016M-253)
… and District officials have not adopted realistic budgets or effectively managed fund balance and, despite the … to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When unused … limit by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Brocton Central School District – Claims Audit (2023M-15)
… As a result, there was an increased risk that improper or unsupported payments could have been made and may not have … not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid … also did not contain evidence indicating that the goods or services were received. Key Recommendations Update written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Transportation – 2023 Financial Condition Report
… in poor condition if it has deterioration to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A poor bridge, when left open to … repair to remain in service and eventual rehabilitation or replacement to address deficiencies. In 2022, 7.6 percent …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Tompkins Fire District – Board Oversight (2023M-33)
… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Annually audit the … annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) … communicated to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. … did not adopt an adequate written IT contingency plan or provide IT security awareness training. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… officials did not adequately manage network user accounts or develop a written IT contingency plan that details how … user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s … with our recommendations and indicated they have taken or plan to take corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationEden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Butler – Financial Management (2024M-119)
… not adopt a comprehensive financial plan, reserve policy or an effective fund balance policy. As a result, the Board’s … plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to … we could not confirm the exemptions were properly granted or calculated. The Assessor’s unsupported exemptions … represent 55 percent of the exemptions we reviewed, or 97 percent of the exemption values we reviewed, and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Division of Housing and Community Renewal Bulletin No. DH-8
… Payroll Deductions mailbox. To obtain authorization cards or information regarding this insurance program, employees may call 1-800-347-6071 or email to [email protected]. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… an increase of 4.4 percent. Although DOB estimates tax revenues in the current year to remain relatively flat, … Executive's proposal to extend the higher personal income tax (PIT) rate for upper-income earners for an additional …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli Releases Analysis of Enacted State Budget
… an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetState Agencies Bulletin No. 943
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 … approved Leave Without Pay on the eligibility date, except for those on Military Stipend, are eligible for the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesSUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY … Procedures Summer Session payments must be reported each pay period using the Earnings Code SUM (Summer Service – … reporting Summer Session Payments for employees who are not in an annual Pay Basis Code (CAL, 21P or ANN) and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsState Agencies Bulletin No. 2080
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignEnding Your Membership – Article 14 Benefits
… Public employment means paid service as an officer or employee of an employer that participates in the New York … your membership to another retirement system; Retire; or Die. … Article 14 information for PFRS Tier 3 members …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membership