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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … board did not provide adequate oversight of the treasurer, who was responsible for all financial duties. Caledonia Joint …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1324
… automatic processing of the 2014 minimum wage increase for hourly employees. Affected Employees Employees in hourly … Criteria Employees with a Pay Basis Code of HRY on or after the appropriate effective date and an hourly rate … eligibility criteria and has a Payroll Status of Active on the appropriate effective date, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1315
… 2014 CSEA Performance Advances and provide instructions for payments not processed automatically Affected Employees … on April 1 to eligible CSEA employees based on the 2010 Salary Schedule. Effective Date(s) The April 2014 CSEA … are equated to a grade (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1315-april-2014-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1316
… agencies of OSC’s automatic processing of the April 2014 PEF Performance Advances and provide instructions for … on April 1 to eligible PEF employees based on the 2010 Salary Schedule. Effective Date(s) The April 2014 PEF … code of Pay Rate Change/PAV (Perf Adv) and will increase the employee’s salary to reflect payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1316-april-2014-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1340
… 2014 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … on October 1 to eligible CSEA employees based on the 2014 Salary Schedule. Effective Date(s) The October 2014 CSEA … are equated to a grade (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1340-october-2014-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1341
… agencies of OSC’s automatic processing of the October 2014 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … on October 1 to eligible PEF employees based on the 2014 Salary Schedule. Effective Date(s) The October 2014 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1341-october-2014-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-64
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic … Employees in the Rent Regulation Services Unit – BU67 who meet the eligibility criteria Background Chapter 49 of … equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-64-april-2014-district-council-37-dc37-rent-regulationTown of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s … through June 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 residents. The Town is governed by an elected five-member Town Board which is …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Deposit 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-204Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the … 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Edinburg Common School District – Tax Collection (2016M-233)
… is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has approximately 70 students. Budgeted appropriations … of $2,390. Because the Collector did not maintain accurate and complete records, we could not determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
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)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
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)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, … and the Town of Unadilla in Otsego County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Hendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million … reserve. Key Recommendation There are no recommendations for this report. … Hendrick Hudson Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Garrison Union Free School District – Financial Condition (2016M-108)
… The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. … limit. District officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville 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-9East Moriches Union Free School District – Budget Review (B7-14-3)
… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … in this budget review letter. … East Moriches Union Free School District Budget Review B7143 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3