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York Central School District – Financial Management (2022M-96)
… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials … Determine whether the Herkimer County Industrial Development Agency HCIDA Board and officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Greene – Investment Program (2023M-112)
… available funds. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive … available funds. BOCES officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentUpper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… Objective Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and … disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Preston - Financial Management (2018M-81)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Harpersfield – Claims Auditing (2024M-71)
… payments. Key Recommendations The audit report includes six recommendations, which, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71XIX.6.C Funds Distribution for Non-ESA Agencies – XIX. Project Costing (PCIP)
… Content to come. … Content to come …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6c-funds-distribution-non-esa-agenciesXIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)
… Content to come. … Content to come …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix5-project-ids-declared-emergencies-and-special-use-casesOpinion 96-22
… no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency and tax … law to be paid into any other fund or account ...". There is a limit on the amount which may be paid into the fund. No … of the "eligible portion of the annual budget"; that is, the townwide or town outside village general fund and …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Agencies Bulletin No. 1921
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… in excess executive compensation. League Treatment Center (LTC): Compliance with the Reimbursable Cost Manual (2018-S-56) LTC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … of New York State, Inc (PBA) provides for the change in the calculation of overtime for the Agency Police Services … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeColumbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Village of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316