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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van … in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not adequately … recordkeeping and reporting duties required of this position. We identified the following inaccuracies: 88 checks … recordkeeping and reporting duties required of this position …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367City of Long Beach - Financial Condition (2019M-133)
… fund balance decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPenfield Central School District – Financial Management (2015M-162)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cohoes City School District – Budgeting (2016M-111)
… $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be used. As of … budgets for the 2012-13 through 2014-15 fiscal years by a total of approximately $7.2 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and reasonably funded. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Homeownership Rates in New York
… that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among … by the high share of multi-family housing in New York City, where about 40 percent of the population resides. … of 2005 to a low of 62.9 percent in the second quarter of 2016. In New York, quarterly homeownership rates show greater …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkComptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … chief to commute to and from his place of employment in New York City. Auditors also identified questionable … charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Agencies Bulletin No. 1708
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC $11.10 Nassau, Suffolk or Westchester County $12.00* Job location in NYC $15.00* *The increase to $12.00 for employees whose job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesCUNY Bulletin No. CU-234
… Purpose To explain the automatic processing of Ratification Bonus … Hourly Employees Hourly employees are eligible to receive a prorated amount (not to exceed $800.00) based on the number … Payment is included as salary for retirement purposes. Payroll Register and Employee’s Check/Advice The Earn Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… but the city faces significant budget gaps and risks in the coming years, according to a report released today by … budget gaps projected for fiscal years 2020 through 2022. In addition, the city faces the prospects of future risks, … economy is still strong, it appears more vulnerable than in recent years." New York City added 715,000 jobs between …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadVillage of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Germantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353