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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that IT … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… approximately $11,000, was not sufficiently itemized to clearly identify the quantity or cost of items purchased. … the faculty auditor (auditor) was not overseeing ECA funds to verify the accuracy and completeness of the records and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Accounts Payable Advisory No. 54
… available for lease vouchers Reference: Guide to Financial Operations (GFO), Chapter XII, Section 8.H – … by email at [email protected] to request mass approval functionality. … New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… properly underscored the urgency of federal assistance to address the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals on other key issues, including …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateComptroller DiNapoli Releases School Audits
… found that the district did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of the Attorney General the accounts more than 120 days past due that it was unable to collect. The temporary rise in NYSERDA's accounts …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-408
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July 1, 2010 OSC Actions OSC will … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… Purpose To notify agencies of an automatic dues and agency shop fee … the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated September 28, 2017 OSC Actions SC … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July 2, 2009 OSC Actions OSC will … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeGeneva City School District - Reserves (2018M-51)
… a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with … Board should adopt a reserve policy. Appropriately budget to fund reserves. Determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mState Comptroller DiNapoli Releases School and Local Government Audits
… (Steuben County) The follow-up review was limited to interviews with town personnel and inspection of certain documents related to the issues identified in an initial audit. Based on those … capital and financial plans, which provide a framework to assess the town’s capital and financial needs and identify …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsLGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… billion higher than those through June 2023, according to the monthly State Cash Report released by New York State … of the pass-through entity tax (PTET) on the PIT. Year-to-date consumption and use tax collections totaled $5.6 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projections