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DiNapoli: Oversight of Supportive Housing Falls Short
… New York State Comptroller Thomas P. DiNapoli today released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack of … to monitor and safeguard money that’s earmarked to assist New Yorkers with mental illness,” DiNapoli said. “As the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong … New York Citys 2019 fiscal year surplus is expected to grow as the year progresses with continued strong …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadCUNY Bulletin No. CU-554
… Purpose To explain the manual processing of Ratification Bonus … TJ, TK, TM, TP, TR, TU, TX, TY, U3, U6 Background Pursuant to the Collective Bargaining Agreement for Classified Staff … 7/1/15 and 6/30/16 times the percentage factor (not to exceed $1,000.00). If an employee has multiple jobs, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… to the Commissioner of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the … advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… a district corporation of the State, distinct and separate from the Town of Caroline and the County of Tompkins in which … adopt a procurement policy or an investment policy, as required by statute. While the Board established some … and/or cancelled check images on a monthly basis. The required annual financial report has not been filed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… they become effective. OSC contract oversight extends to most State agency contracts, generally those in which the … and current, and that executives of contractors are reputable. Protect New York State resident and taxpayer data: …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school deposit forms. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraVestal Central School District – Financial Condition (2014M-08)
… through October 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and … Vestal Central School District Financial Condition 2014M08 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… up-to-date activity ledgers, and inventory control forms when needed to control inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementRed Hook Central School District – Financial Management (2016M-105)
… been used to fund any payments over the five-year period from 2010-11 to 2014-15; these unused reserves increased $1.5 … at the end of 2014-15. Key Recommendations Develop a plan to use the surplus fund balance identified in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cheektowaga-economic-development-corp-2021-85.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdf