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Norwich City School District - Fund Balance Management (2018M-198)
… District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed … fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund … budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198CUNY Bulletin No. CU-473
… described below Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Plan provides for Executive … salary (not including any additional salary factors) in effect on 10/01/13. In order to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeState Agencies Bulletin No. 1688
… Uniform Maintenance Allowance Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 17L, paychecks dated 12/12/18. Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/18 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1688-2018-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1609
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 16L, paychecks dated 11/29/2017. Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/17 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1609-2017-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-350
… and Stage Employees (IATSE) - Bargaining Unit T3 New York State Nursing Association (NYSNA) – Bargaining Unit TE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-350-2006-2008-retroactive-salary-increases-classified-blueState Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement … to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsTown of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150City of Yonkers - Budget Review (B19-6-5)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … obligations are outstanding. Key Findings The Yonkers Public School District’s budget request is $645.3 million for …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the … of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees elected …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28State Comptroller DiNapoli Releases Audits
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Opinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Town of Altona Official Misused $23,500
… altered cash receipts in order to embezzle $23,500 in public funds, according to an audit and investigation … with little oversight and had no difficulty in pocketing public money,” said DiNapoli. “Unfortunately, my office … controls and helping themselves to the money in the public till. We have referred our findings to Clinton County …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials … 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087State Comptroller DiNapoli Releases Audits
… for complaints that pose a substantial danger to public health and safety, in a timely manner. In a follow-up, … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Agencies Bulletin No. 1472
… Purpose To inform agencies of OSC’s automatic processing of the … records using Earnings Code D7J of each employee who has not received repayment of all NYSCOPBA Bargaining Unit 21 DRP … Unit 21 Deficit Reduction Plan Repayment is pensionable but is not included in the calculation of overtime. Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Tioga Central School District – Cash Management (2020M-83)
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … funds for investment. Ensure excess funds are invested in a manner, within legal limits, to maximize interest … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83