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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … concerning the collection of cash and Town officials have not provided written procedures for Department employees to follow when collecting fees for recreational programs. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Buffalo City School District - Charter School Tuition Billing (2019M-122)
… accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Village of Mill Neck – Financial Management (2014M-358)
… 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … plan to establish the goals and objectives for funding long-term operating and capital needs. … Village of Mill Neck …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Saranac Central School District – Investment Program (2023M-89)
… investment accounts more effectively, the District may have earned $356,452, or $202,353 more than the $154,099 of … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… period July 1, 2014 through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services … which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials have not developed formal, written multiyear financial or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Town of Tyre - Long-Term Planning (2019M-61)
… adequate long-term plans which appropriately address the Town’s operational and capital needs and funding sources. Key … maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the … garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this bulletin may be directed to the Payroll Garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsState Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum payments for … and Community Supervision employees represented by the New York State Correctional Officers and Police Benevolent … of Tripartite Panel #1A 2008-008 between the State of New York and the New York State Correctional Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitAccounts Payable Advisory No. 51
… Subject : New section to provide guidance to assist agencies in … Information Guidance : Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR) requires …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationSUNY Bulletin No. SU-110
… appropriate usage: Earn Code Description Usage Calculation SBU Standby Unclassified Regular standby for unclassified … Standby that was submitted without Earn Codes OTA and SBU for unclassified employees. Same calculation as for SOU … Standby that must be submitted with Earn Codes OTA and SBU for unclassified employees. System calculates .01955 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years … own pockets will be caught and punished,” DiNapoli said. “Alexander McDougall abused his authority and diverted funds … St., Albany, NY 12236. … Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedMount Markham Central School District – Financial Management (2020M-39)
… in deficits planned in the budgets. District officials have not updated the multiyear financial plan since it was … that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233State Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditUtica Academy of Science Charter School – Purchasing (2015M-71)
… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Maine-Endwell Central School District - Leave Records (2019M-40)
… Determine whether District officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual … for the cost of substitute employees for unsupported and potentially inappropriate leave taken. Leave earned by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40