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Town of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Maine – Justice Court Operations (2016M-358)
… properly referred to the DMV in a timely manner. Perform, or engage an independent public accountant to perform, an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358State Agencies Bulletin No. 1950
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsKenilworth Fire District No. 2 – Financial Activities (2017M-17)
… a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Orchard Park Public Library – Audit of Claims (2016M-191)
… totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Miller Place Union Free School District – Check Signing (2017M-76)
… was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. … schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were approximately $66 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… audit was to examine the District’s financial activities for the period July 1, 2012 through April 22, 2014. … with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. … with approximately 500 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools … audited and approved by the claims auditor. Ensure that no claim against the District, other than those allowed under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Grand Island Central School District – Interfund Financial Activity (2016M-42)
… the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $58.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347State Agencies Bulletin No. 1406
… agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees who are … personal income taxes requires changes to New York City withholding taxes for employees with taxable incomes over … 11, 2015 OSC Actions OSC will update the New York City withholding tax table with the rates prescribed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changePayServ
… of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks Calculator Security Longevity …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the … (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the issue of the continued inclusion of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21