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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… estimates for the annual general fund budget. Develop a plan for the use of the surplus balances in the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are important …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Accounts Payable Advisory No. 71
… for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now report non-employee compensation … implement updates to the SFS to accommodate the creation of Form 1099-NEC and changes to Form 1099-MISC. Upon … for the 2020 tax year to accommodate the creation of Form 1099NEC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Weedsport Central School District – Financial Management (2016M-94)
… the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… procedures to detect and prevent the approval and payment of duplicate claims. Periodically review and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Montgomery – Audit Follow-Up (2021M-50-F)
… Village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, current officials were unaware the CAP existed until we began our review. Of the six audit …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Lake George Central School District - Purchasing (2018M-167)
… for purchasing goods and services that were not required to be competitively bid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Unified Court System Bulletin No. UCS-45
… Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining Unit F8 represented by Suffolk County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtTown of Elba - Real Property Tax Exemptions (2018M-261)
… exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor should: … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210State Agencies Bulletin No. 632
… in a future bulletin regarding the tax adjustments required. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/632-2006-changes-city-yonkers-withholding-taxBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… have established a comprehensive purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesWest Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… through some other authorization process or are the result of statutory requirements, existing contractual commitments … other required obligation. They include: Fixed salaries of officers or employees regularly engaged at agreed-upon wages … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the … Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389State Agencies Bulletin No. 1318
… Rate field. The 04/01/10 Salary Schedule must be used to calculate the salary. The agency must report the proper … but must include the April 2014 CSEA Performance Advance from the 04/01/10 Salary Schedule, if applicable. The agency … Hiring Rate of the employee’s grade on the effective date from the 04/01/10 Salary Schedule. Since the 04/01/14 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increase