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York Central School District – Financial Management (2022M-96)
… – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District … response letter. … Determine whether the York Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic … expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW … Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Oxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332CUNY Bulletin No. CU-596
… CUNY employees in the title of Electrician, Electrician’s Helper and Supervisor Electrician Background The rate … increases and lump sum cash payments are pursuant to the New York City Comptroller’s Consent Determination dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … The Board adopted budgets which included appropriated fund balance that was not needed as a funding source because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsState Comptroller DiNapoli Releases Municipal Audits
… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … City officials have not established sufficient procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. The city collected $110,000 in revenues …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in September
… Office of the State Comptroller approved 1,515 contracts for state agencies and public authorities valued at $2.4 … 111,100 payments valued at nearly $65 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberSUNY Bulletin No. SU-349
… automatically update the Annual Addl Earnings field on any eligible row with an effective date greater than … Mid-Hudson Pay increase to eligible employees who: Have a Payroll Status of Leave of Absence on or before … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonSUNY Bulletin No. SU-367
… of this bulletin is to provide instructions to agencies for processing the 2024 UUP Discretionary Increases. Affected … of the row being evaluated, the next available sequence number and the employee’s increased salary in the Pay Rate … Increase in Administration Pay Period 18L), agencies must report the adjustment amount for earnings such as Balance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesVillage of Walden – Financial Condition (2017M-255)
… fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general … 2016. The Village has no comprehensive multiyear financial plan. Key Recommendations Adopt a fund balance policy. The …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Opinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation … the Water Authority of Great Neck North may participate in a cooperative plan for the joint investment of its funds …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 88-48
… Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of … a vendor, it is generally advisable for the Authority to solicit competition for such procurements. You ask whether … of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling program by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the Project Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be set up in the Project Budget Control …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview