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The Securities Industry in New York City - October 2007
Recent events underscore the cyclical nature of Wall Street.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2008.pdfCortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Union-Endicott Central School District – Financial Management (2016M-100)
… balance than needed, resulting in an estimated net budget variance of $20.6 million from 2011-12 through 2015-16. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Fallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Middle Country Public Library – Treasurer (2015M-291)
… to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Stamford Central School District – Fund Balances (2016M-106)
… Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Wage Theft Investigations
… State workers through vigorous enforcement of State Labor Laws, including the 2011 Wage Theft Prevention Act, established to reinforce protection of workers against unfair and/or illegal … the investigative and restitution arm of worker and wage protection, the Division conducts wage theft investigations …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Agencies Bulletin No. 2313
… the change from a Longevity Lump Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on years of qualifying service for employees … Criteria Payment Eligible Bargaining Units Comp Rate Code Position Grade Eligibility Year Years of Qualifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitPine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by … and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a total of almost … surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did not verify …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cleveland Hill Union Free School District – Financial Management (2017M-235)
… balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Canaseraga Central School District - Financial Management (2019M-104)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.5 … and was 5 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by approximately $74,000 or 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104State Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Erie County Probation Department – Restitution Payments (S9-20-11)
… complete report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Genesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $2.7 … and was 6 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraState Agencies Bulletin No. 2078
… 2019-2023 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Or is … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsu