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Jamestown City School District – Financial Condition (2015M-120)
… remaining reserve funds and appropriate $1 million of fund balance. Fund balance has been reduced to a dangerously low level. The … recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing sources. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Glens Falls Common School District – Financial Condition (2015M-66)
… percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that are structurally balanced and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Kent – Procurement and Information Technology (2017M-85)
… Town officials did not develop a disaster recovery plan. Key Recommendations Use a request for proposals process … to websites. Adopt a comprehensive disaster recovery plan that details specific guidelines for the protection of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Steuben County – County Bridge Maintenance (S9-13-1)
… or rehabilitated. While the County does not have a written plan in place, it has implemented practices that have served … and repair expenditures by bridge. Establish a written plan for bridge maintenance and replacement. … The purpose of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Oyster Bay - Financial Condition Management (2020M-74)
… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-356
… of a business process change in the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan … an effort to streamline the process of starting, stopping, and changing SUNY 403(b) deductions, OSC has created a new … Coordinator (MVC) to submit all starts, stops, and contribution changes via electronic file submission. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planJamestown City School District – Fund Balance and Reserves (2022M-97)
… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension payments. In … the former clerk of the works pled guilty to attempted scheme to defraud and paid full restitution of $52,514. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectFriendship Central School District – Fund Balance and Reserves (2022M-55)
… and adopt a comprehensive written multiyear financial plan. As a result, as of June 30, 2021, the recalculated … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55VII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… of a cash receipt is the recognition of moneys received from internal or external sources. Most cash receipts are … deposit transactions in SFS the following chartfields are required: Business Unit Department Code Fund Code Account … AP Adjustment Vouchers of this Chapter). Product Code (is required for specific revenue account codes See Chapter IV, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… energy targets. For example, according to the Independent System Operator, the state would need new technology not yet …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York State Comptroller Thomas P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp declines in the city’s workforce, combined with revenue uncertainty … to ensure a robust and broad recovery, DiNapoli said. In conjunction with his remarks, DiNapoli released a new …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryXII.8.B Matching – XII. Expenditures
… appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingState Agencies Bulletin No. 896
… current salary and add the following Longevity Increase: $100 for employees holding five (5) year Longevity $200 for … is not equal to Longevity Step 2, OSC will subtract $2,100 from the employee’s current salary, apply 3% and add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/896-april-1-2009-salary-and-longevity-increases-employees-represented-rentDivision of Housing and Community Renewal Bulletin No. DH-37
… current salary and add the following Longevity Increase: $100 for employees holding five (5) year Longevity $200 for … is not equal to Longevity Step 2, OSC will subtract $2,100 from the employee’s current salary, apply 3% and add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-37-april-1-2009-salary-and-longevity-increases-employeesComptroller DiNapoli Releases Municipal Audits
… 19 purchases of materials and supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The … adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. … develop multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (the Fund), today announced that he has written to fellow … Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's efforts …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… preschool, elementary, middle, and high school students in low-income, high-risk communities. The New York State … core of age-appropriate primary care services that comply in content and frequency with New York State’s Child/Teen … medical services to nearly 170,000 students enrolled in the Program, accounting for approximately 700,000 health …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andFacility Planning Bureau Project Review (Follow-Up)
… State Education Law, Districts must obtain final approval from the Department for a project before commencing … The audit found that the Bureau did not perform project plan reviews timely, as it took the Bureau 6 months or longer … began construction before receiving final approval from the Department. In addition, the audit found that the …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-follow