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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… officials properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work completed was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. We … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21State Agencies Bulletin No. 1737
… from 0001 to 2019. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay, or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1737-april-2019-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1572
… from 0001 to 2017. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1330
… if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1650
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 2129.2
… Code RGO should be included in the calculation, but hours do not exist in PayServ. Therefore, if an employee received … Code of Leave of Absence/MLS (Mil Stip) Hours do not exist in PayServ when an employee is on an Unpaid … Compensation Leave (Reason Codes WDL or WPS) Hours do not exist in PayServ when an employee is on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumOther Bulletin No. 7
… Rate Change/ Change Rate) for Hourly employees and the new salary. Any subsequent rows on the Job Data record also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bemus Point Central School District , Byron-Bergen … and the Westmoreland Central School District . “In an era of limited resources and increased accountability, it’s … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsTown of Freedom – Financial Management (2021M-191)
… realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… plans, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit found city … for interim financial reporting, budget transfers and fund balance. For example, a policy regarding the maintenance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … and records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64SUNY Bulletin No. SU-311
… Affected Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunySUNY Bulletin No. SU-307
… Affected Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyNew York’s Economy and Finances in the COVID-19 Era
… eligible for CRF funding, including $2.7 billion in payroll for public health and public safety purposes. Such …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not properly establish the equipment capital reserve fund, develop a multiyear capital plan or clearly identify … $23,585 were not approved before payment. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-audits