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Town of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance … end of 2018. The Board appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Newfane Central School District – Financial Condition (2015M-307)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted … to fund operations. The District overfunded two reserves by as much as $9.8 million as of June 30, 2015. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … officials disagreed with the findings and recommendations in our report. Appendix B includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectState Comptroller DiNapoli Releases School District Audit
… the district could have reduced its fuel expenditures by at least $124,428. The savings would have covered the … determined the district could have saved at least $49,448 by using the Office of General Services contract price. In …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementLake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Opinion 91-53
… and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned … or any district therein. This latter provision, however, does not prevent a town officer or employee from receiving an … of a board member holding both positions. By informal agreement with the Attorney General, this Office no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-53XI-A.1.B Category Codes – XI-A. Purchasing
… provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In … track and report spending information. New York State (NYS) uses the United Nations Standard Products and Services … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … two years, the district is required to petition Family Court. Making the necessary diligent efforts and reporting … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsState Agencies Bulletin No. 1771
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instResponsiveness to Noise Complaints Related to Construction Projects
… (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately addressed noise complaints … City. Our audit period was January 1, 2014 through June 30, 2016. Background For the period January 1, 2014 through … available to DEP inspectors. Shorten response times to visit construction sites for which noise complaints were …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … the college found an additional two accounts that were not on the list. These findings point to weaknesses in the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… outside vendors. At another development, management made 15 payments, totaling $51,571, to its managing agent and had …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Agencies Bulletin No. 1692
… 2018 (Inst) or January 4, 2019 (Admin) will be reflected in the employee’s 2018 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2018 that are returned in 2019 to be income in 2018 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… Effective Date(s) Immediately Background AC230s received by December 29, 2017 (Inst) or January 5, 2018 (Admin) will … 2017 AC230s submitted with original checks and received by February 19, 2018. OSC Actions OSC is required to issue a … the funds and a credit letter will be sent to the employee by OSC. Credit letters are issued during year end processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Comptroller DiNapoli Releases Municipal Audits
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … always ensure district employees’ separation payments and health insurance buyouts were accurate. Officials also did …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1251
… Covered 23.93 24.92 Covered Reserved 47.85 49.85 Grand Street Carpool 8.47 9.22 Empire State Plaza Carpool 5.98 6.23 East Parking Garage Carpool 5.98 6.23 … 5.98 6.23 Sheridan Hollow Roof Carpool 2.99 3.12 Water Street Carpool 2.99 3.12 McCarty Avenue Lot Carpool 2.99 3.12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1251-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 1066
… Covered 21.93 22.93 Covered Reserved 43.86 45.86 Grand Street Carpool 6.98 7.73 Empire State Plaza Carpool 5.48 5.73 East Parking Garage Carpool 5.48 5.73 … 5.48 5.73 Sheridan Hollow Roof Carpool 2.74 2.87 Water Street Carpool 2.74 2.87 McCarty Avenue Lot Carpool 2.74 2.87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1066-automatic-rate-change-ogs-parking