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CUNY Bulletin No. CU-352
… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleCity of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… for 2017 totaled approximately $3.3 million. Key Findings The District’s adopted LOSAP point system does … purchases totaling $108,883 made during the audit period. Key Recommendations Amend the point system to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269CUNY Bulletin No. CU-332
… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1754
… following General Deductions: Deduction Code Description 608 ERS Arrears Before Tax 609 ERS Arrears After Tax 610 ERS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves … Commissioners had not attended mandatory training required by New York State Town Law. The District did not always use …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityLaGrange Fire District – Board Oversight (2014M-127)
… for 2011 and 2012. The District improperly retained an independent contractor to perform the duties of Treasurer. … and disbursements, investments and travel. Ensure that an independent audit of the District’s records is completed in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Chenango Forks Central School District – Financial Condition (2014M-98)
… five elected members. The District operates four schools, with approximately 1,600 students and 225 employees. The … financially stable, relying on one-time revenues combined with decreasing revenues and increasing employee benefit expenditures led to a decrease in total fund balance. Therefore, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of Catskill – Accounting Records and Reports (2024M-66)
… million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the … records as required. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund investments returned an estimated 4.15%. … March 31, 2024 , the end of the state’s fiscal year. As of Sept. 30, the Fund had 42.01% of its assets invested in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andDutchess County – Contract Monitoring (2023M-142)
… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, and software management … officials did not adequately develop or use multiyear planning. BOCES officials have not developed plans that … Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management 2016M249 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key … Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278