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State Comptroller DiNapoli Releases Municipal Audits
… surplus funds will be used and the timeframe for doing so. In addition, the unrestricted fund balance grew to $2.4 … idle without a specific purpose to benefit the town is not in the public’s best interest. Laurens Fire District – … over district financial activities to safeguard assets. In addition, the board did not segregate key duties or …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees … who have opted to participate in the Over 40 Compensatory Time II program: Administrative Services BU02 Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outXII.8.H Voucher Mass Approval and Bulkload Requests – XII. Expenditures
… utilizing the mass approval and/or bulkload functions on new payment streams in the SFS, including the three … above. This section provides agencies with guidance on how to request this approval. To request mass approval or … This section provides online agencies with guidance on how to request voucher mass approval functionality for use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalState Agencies Bulletin No. 2105
… a change to their SDF payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a Graduate Nurse title (grade 14) or a Registered Nurse 1 title (grade 18), depending on their … eligible to move into. If the employee qualifies for the Registered Nurse 1 title, the agency must request an update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesUnified Court System Bulletin No. UCS-251
… Purpose To inform agencies of OSC’s automatic processing of the Adjustment to Basic Annual … for the retroactive increases is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid using … one greater than the row already existing in the employee’s job history. In addition, the Salary Administration Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… Under New York State Finance Law § 139-m, all bidders submitting a bid for a New … include required certification language set forth in State Finance Law § 139-m(1)(a) with their bid submission, where competitive bidding is required by law or …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… the LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work … Findings The LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a … $48,750.00. Consequently, the LDC has retained $11,965.91 in advance funds for unsubstantiated expenses ($16,250.00 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcDeposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Greenville Fire District – Capital Reserve (2014M-64)
… the Town of Greenville in Orange County. The District is a district corporation of the State, distinct and separate … reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently been … The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … necessary and reasonable, and reduce those that are not. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Hendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Moriches Union Free School District – Budget Review (B7-13-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … resulting in fund balance appropriations that were not needed. The Board transferred funds to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four … in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m