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Town of Greenville – Tax Collector (2020M-81)
… whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax … manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not remitted in … unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mMedina Central School District - Capital Projects (2019M-163)
… and District officials properly managed the 2016 capital project Project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The … spending, debt and cash flow trends. “Our analysis of the new budget will be forthcoming.” … The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and … monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyBinghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147CUNY Bulletin No. CU-296
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Applying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… Tier 1 under Sections 75d and 75e Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1502/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… Tier 2 under Sections 75d and 75e Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1507/applying-previous-or-military-service-creditAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1505/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 1 Members
… Sections 70a 71a and 75 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1500/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1500/credit-previous-public-employment-or-military-serviceEast Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4DiNapoli: New York on Better Financial Footing
… practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New … budgetary improvements since the Great Recession to put it on solid financial footing, and the result is that the … scope of State Operating Funds. The Financial Plan relies on $3.6 billion in temporary resources, excluding …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing