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Gowanda Central School District – Financial Management (2016M-368)
… of $6.2 million. The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did … Develop a plan to reduce the amount of unrestricted fund balance and use excess funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Letchworth Central School District - Reserves (2018M-176)
… whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The … Recommendations Adopt a more comprehensive written policy and review reserves to determine whether they are necessary and balances are reasonable. Use excess amounts in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176City of Fulton – Capital Projects (2021M-184)
… project financial results against budgets and closed out records for completed projects. Key Findings Officials … monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Minerva – Payroll and Cash Receipts (2015M-342)
… has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for … payroll and maintaining leave time accruals. The clerk did not deposit a total of $10,004 in collections, and … Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no later than the first of the month following your 62nd birthday. If you …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the … of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budget appropriations for the general, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations … reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s unexpended surplus fund … of $6.1 million to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… their community’s true financial picture. But our work is not done. The value in our system will be borne out over … The creation of the ‘early warning’ monitoring system is the centerpiece of the Comptroller’s fiscal stress initiative. The Fiscal Stress Monitoring System is based on financial information provided to DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Johnson City Central School District , Kings Park Central … their money is being spent appropriately and effectively.” Johnson City Central School District – Financial Condition … today announced his office completed audits of the Johnson City Central School District Kings Park Central …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsSelected Aspects of Discretionary Spending
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … have formal policies and procedures specifying which types of discretionary spending are appropriate and the … formal policies that explicitly outlined whether certain types of discretionary expenses were proper, what would be …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… Buffalo region. The Authority currently operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingCapital – 2021 Financial Condition Report
… bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, up $523.9 million (83.4 … and bridges but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalControls Over Unclaimed Bottle Deposits (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for enforcing certain aspects of the New York … and one was partially implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on any actions …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital … less in tax levy growth compared to what they had in 2015 when the factor was 1.56 percent and $135.1 million less than they would have had when the factor was at 2 percent as in 2012 and 2013. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Agencies Bulletin No. 2052.2
… Social Services Law by adding Section 367-w and Section 4 provides information specific to State employees. For … 1 10/01/2021 03/31/2022 130 2 04/01/2022 09/30/2022 131 3 10/01/2022 03/31/2023 130 4(a) 03/31/2023 09/29/2023 131 4 … HO1 HO2 HO3 1.5 / 2080 (Earnings Codes such as C72, CTH, EOS, OCS, ORC, OTH, OTK, OTS, OWC) H1O H2O H3O 2.5 / 2000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… Social Services Law by adding Section 367-w and Section 4 provides information specific to State employees. For … 1 10/01/2021 03/31/2022 130 2 04/01/2022 09/30/2022 131 3 10/01/2022 03/31/2023 130 4 04/01/2023 09/30/2023 130 5 … HO1 HO2 HO3 1.5 / 2080 (Earnings Codes such as C72, CTH, EOS, OCS, ORC, OTH, OTK, OTS, OWC) H1O H2O H3O 2.5 / 2000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesTown of Mamakating – Records and Reports (2015M-164)
… showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the transfer of … manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Elba Central School District – Financial Condition (2013M-240)
… annually, thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. District officials … also used some of the annual operating surpluses to fund six reserves that, as of June 30, 2013, totaled $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240