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Norwich City School District - Fund Balance Management (2018M-198)

… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … Determine whether District officials adequately managed fund balance in the general fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

Town of Adams – Justice Court Operations (2020M-163)

… retired Justice’s bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the … and records is inadequate because it primarily relies on the clerk to perform the review procedures. Key … differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance remaining in the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Niagara County – Golf Course Financial Operations (2015M-308)

… all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Village of Argyle – Water Billing and Collections (2023M-148)

… (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent … revenue. The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Broome County – Financial Condition (2017M-187)

… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Hudson City School District – Grant Administration (2013M-324)

… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324

Town of Orangetown – Overtime (2017M-48)

Town of Orangetown Overtime 2017M48

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Elmira Heights Central School District – Financial Condition (2014M-76)

… Elmira Heights, Chemung County. The District is governed by an elected seven-member Board of Education and operates … $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … recurring expenditures rather than continually relying on appropriated fund balance and reserves. Return funds …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Village of Port Dickinson – Financial Condition (2014M-154)

… sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located … fund balance. The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Town of Hume – Financial Management (2014M-333)

… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. Background The Town of Hume is located in Allegany … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Town of German Flatts – Fiscal Stress (2015M-217)

… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

State Comptroller DiNapoli Releases Municipal Audits

… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0

Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations

… of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered … Collections Unit responsible for collecting fines and fees for violations issued within NYC, and also the Outside … (outside of NYC) totaled about $67.6 million. Fines and fees due from respondents with addresses outside of New York …

https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violations

State Agencies Bulletin No. 897

To provide agency procedures to process Longevity Payments and adjustments for overtime payments

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/897-april-2009-50000-longevity-payments-long-term-seasonal-employees

State Agencies Bulletin No. 976

To provide agency procedures to process Longevity Payments and adjustments for overtime payments

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employees

CUNY Bulletin No. CU-604

… CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a … CUNY Charitable Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaign

CUNY Bulletin No. CU-387

… agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician Specialist and … rate increases are pursuant to the 2008-2011 Memorandum of Agreement between the City University of New York and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-alliance