Search
Town of Phelps – Financial Management (2015M-70)
… not formally established a multiyear financial and capital plan. Key Recommendations Establish written policies and … funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan should address the use of unexpended surplus funds and …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Village of Hilton - Financial Management (2020M-31)
… Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal funding level for … to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Capital Asset Management
… reporting capital assets. The audit covered the period from April 2020 through May 2023. About the Program To … to the Office, 55 State agencies use SFS AM and are required to report their capital assets to the Office. All … location, cost, or other key pieces of information required to locate, identify, or report on an asset. 3% (32 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… used for intended purposes. Our audit covered the period from January 2019 through January 2023. About the Program The … loans and real property tax exemptions, the Program required limitations on profit, income limits for tenants, … no approvals, competitive analysis, and/or bidding, as required. This included $155,967 in bonuses and $21,530 spent …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCUNY Bulletin No. CU-411
… about eligibility, employees may contact AFLAC toll-free at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insuranceAccounts Payable Advisory No. 55
… Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … will populate the Invoice Received Date with the MIR date from the bulkload transaction. For more information on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateOperational Advisory No. 30
… payment of refunds for certain closed Federal grants from the Comptroller’s Refund Account rather than via check. … to prepare a refund using a new unique vendor ID and the required chartfields for the voucher. All refunds for closed …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsState Agencies Bulletin No. 1933
… the increment code must be evaluated and if an update is required, the new increment code must continue to reflect … Rate of the reallocated position was automatically updated from 0001 to 2021. The increment code of an employee … is different than the prior year, in order for Overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-121
… the increment code must be evaluated and if an update is required, the new increment code must continue to reflect … Rate of the reallocated position was automatically updated from 0001 to 2022. The increment code of an employee … is different than the prior year, in order for overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2047
… previously established on the October LLS payment cycle at the time of appointment to a lower graded position. Refer … or fifteen (15) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … annual salaried service, Paid Military Leave, Sick Leave at Half Pay, and Paid COVID Leave), time on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Institute offer special education services to children from 3 to 5 years of age. The city’s Dept. of Education (DOE) … $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary to … operated by the school. Hebrew Institute did not keep required records to support the work hours it reported for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesCreditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of … district or authority; or Police service transferred from the Metropolitan Transportation Authority Police Pension …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceVillage of Franklin – Fund Balance Management (2018M-13)
… fund’s year-end total fund balance increased by 46 percent from 2014-15 through 2016-17. Budgeted general fund … and adopt a comprehensive multiyear financial and capital plan. Ensure that the Clerk-Treasurer provides adequate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of Port Chester – Payroll (2017M-115)
… There are no written policies or procedures governing how leave time accrual records are maintained or who is … percent of the employees we reviewed carried over vacation leave from year to year, even though it was not permitted by … officers. Ensure that all current CBAs have all current leave time provisions included, and develop a plan to correct …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key Findings … whether the Board effectively managed general highway and sewer district fund balances and reserves and has …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Morris Central School District – Financial Operations (2015M-251)
… total approximately $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative … to evaluate reserve fund balances and follow the five-year plan regarding the funding and use of such reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… by active employees, that had last log on dates ranging from November 2016 to December 2021. Review and disable 76 … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Lynbrook Union Free School District – Purchasing (2022M-17)
… totaling $71,141, as sole source, which precludes them from competition, without confirming the purchases met the … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a … on available current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Locke – Financial Condition (2020M-111)
… highway funds and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The … 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/town/2020/11/13/town-locke-financial-condition-2020m-111