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Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Department of Transportation Bulletin No. DOT-20
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … York and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. Background … under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… million. Key Findings The Board and District management are not developing realistic expenditure budget estimates. … Key Recommendations Develop expenditure estimates that are realistic and based upon all information available at the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268North Greenbush Common School District – Budgeting (2016M-112)
… benefits District residents. Such uses could include, but are not limited to, reducing District property taxes, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Selected Aspects of Discretionary Spending
… The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, improving, … Canal Corporation. The Authority is governed by a board of seven directors. To accomplish its mission, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Board and the City of Olean . “In today’s fiscal climate, budget transparency and accountability for our local … complies with the property tax levy limit. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified to only a … … Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies with information related to refunds owed to … in the SFS. Process and Transaction Preparation: Online Agencies Agencies should follow this procedure when an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… in our initial report, Selected Controls Over the Property Tax Assessment Process ( 2015-N-1 ). About the Program The New York City Department of … 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three … 30, 2013, totaled $4.6 million. Six of the nine reserves are over-funded. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, … As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143