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Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June … is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five … periodic independent reviews of leave time accruals and time sheets to ensure the records agree and investigate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

DiNapoli Announces State Contract and Payment Actions for Feb. 2014

… of General Services: approved a $535,000 contract for the sale of 77 Halstead St. in Rochester to Damani Properties …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014

DiNapoli Releases Review of City's Proposed Budget and Financial Plan

… 2015 through 2017 and whether the Health and Hospitals Corporation will require additional financial assistance from …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-plan

DiNapoli Announces State Contract and Payment Action for March 2017

… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Contract and payment actions for March 2017: …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017

DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… not filed for the fourth consecutive year. The villages of Huntington Bay and Wappingers Falls were both designated in …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed

… delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York City’s … where additional work is needed, and maximize the return on every capital dollar it spends.” The city is shifting from … of this may be for projects that are not yet fully scoped out, there are a number of notable exclusions. City-funded …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s … records were unreliable. The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Town of Wawayanda – Financial Management and Information Technology (2013M-260)

… 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal … fiscal years. The unrealistic budgets caused total fund balance to increase significantly from about $2.3 million in … plan addressing the excessive unexpended surplus fund balance. The Board has not adopted a breach notification …

https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… members. The School Leader is the chief executive officer and oversees all the school operations including the … Revenues from resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. However, the School has not developed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Division of Housing and Community Renewal Bulletin No. DH-121

… Affected Employees Employees in the DC 37 RRSU – BU67 with an increment code of 0510, 0610, 0710, 0810, 0910, 1010, … LLS payment provided the employee: Is Active, on a Leave With Pay, or on an Unpaid Military Stipend Leave in a BU67 … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulation

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Division of Housing and Community Renewal Bulletin No. DH-123

… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2021-2023 Agreements between the State of New York and the District Council 37 (DC-37), employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-out

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85