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Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… will be dated the date of delivery, expected to be October 30, 2019. Dependent on market conditions, the State of New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsOlean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76CUNY Bulletin No. CU-113
… Actions Effective payroll period 23L/24C, OSC inserted an Earn End Date on the existing SWP row on the Additional Pay … through the Salary Withholding Program at that time. The Earn End Dates entered for the earn code SWP were as follows: 02/07/2001, for employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyWatervliet City School District – Fiscal Stress (2014M-149)
… 1, 2011 through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCity of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s … The written policy for reserves does not address how the suitable balance for each of the reserves will be … balances will be used and replenished to finance related costs. … Lancaster Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings Based on the new terms … our projections, at the conclusion of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement … Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… cash balances from prior years. As a result, the general fund balance was overstated by $81,929. Annual financial … have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The Supervisor … Board with his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… complete report – pdf] Audit Objective Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured … purposes and approved before payment. Key Findings The Board did not ensure all credit card purchases were … purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34State Agencies Bulletin No. 2251
… Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing dollar … qualified retirement plans, the compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… As of June 30, the Fund had 42.32% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity … and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all … by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6