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East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Geneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Tri-Valley Central School District - Financial Management (2020M-17)
… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Capital Projects (2019M-163)
… assurance the District is receiving the lowest possible price. Properly approve change orders. Include all itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163CUNY Bulletin No. CU-277
… Officer Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Background The Uniform … End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code UA6 and the payment amount will be displayed on the payroll register. The earnings description “Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System (ERS), established in 1921, …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemVillage of Victor – Financial Management (2015M-166)
Village of Victor Financial Management 2015M166
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Accounting Principles Board Opinions; and Accounting Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… success story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at … results and shows significant potential as demand for online meal services increases. We’re proud to help this New York business expand …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityGloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
When the need for a Cash Advance ceases the agency is required to return the money to the State Treasury
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCopiague Fire District – Credit Card Purchases (2019M-98)
… that credit card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings … Ensure that credit card charges are adequately supported by sufficient supporting documentation which is … that credit card purchases were necessary adequately supported and for legitimate District purposes …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… released the following statement today in response to the Metropolitan Transportation Authority’s improved … it opens the possibility that the MTA has the resources to further delay fare hikes until ridership, and the revenue … released the following statement today in response to the Metropolitan Transportation Authoritys improved …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetTown of Tuxedo – Financial Operations (2014M-284)
… records were complete and did not properly account for justice court revenue. The bookkeeper has the ability to … financial condition. Review previous accounting for justice court revenues and make any necessary adjustments. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Marilla – Town Supervisor’s Activities (2015M-27)
… million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether the Board properly managed a fire … Determine whether the Board ensured that goods and services were accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mState Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditCambria Housing Authority – Financial Management (2015M-316)
… supported and audited by the Board prior to payment. Tenant files did not contain documentation indicating how the … or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each tenant’s income eligibility for Authority housing and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316