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Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do not generate and review audit trail reports. Key Recommendations Ensure … employee collecting tenant rents has a unique user name and password in the computer system. Generate and review …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNiagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Accounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( … Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mUnified Court System Bulletin No. UCS-203
… automatic processing of the April 2014 UCS Increments, Longevity Increments and Longevity Bonuses and provide instructions for payments not … annual increments (increments) and additional increments (longevity increments) for eligible employees in the UCS. … OSCs automatic processing of the April 2014 UCS Increments Longevity Increments and Longevity Bonuses and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityCUNY Bulletin No. CU-338
… Purpose To explain OSC’s automatic processing of increments and provide agencies with related instructions. … Pursuant to the agreement between the City University of New York and the Professional Staff Congress/CUNY and NYS … employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Opinion 93-4
… authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond resolution for … the town board consists of seven members. Municipalities are authorized to issue bonds for municipal objects or … affirmative votes are required to adopt the resolution even if the board determines on its own motion in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases School Audits
… process at the district’s business office or for the food service department, which collects cash at the school … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… data. When a public employee retires, the individual is often eligible for benefits including a pension and health … Fund, so that New York state and its local governments can, at their option, help fund their OPEB liabilities; … Under DiNapoli’s proposal, there is no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 89-11
… powers of a not-for-profit corporation, which include the power to rent real property and all powers necessary to … and their families. Thus, although the Association has the power to rent a meeting room in furtherance of its general …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Selected Aspects of Accommodations for Passengers With Disabilities
… 24, 2019 to March 12, 2020. About the Program The PANYNJ was established in 1921 as an interstate public entity … Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with disabilities the right … airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilities