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Forks Fire District #3 - Financial Planning (2018M-20)
… Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Rockland County Community College - Employee Benefits (2020M-5)
… benefits. Key Findings The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and … Reconcile insurance billings from the County to ensure they are billed the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. College …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Kings Park Central School District - Procurement of Professional Services (2020M-22)
… [read complete report - pdf] Audit Objective Determine whether the Board and … District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Almond - Tax Collection (2019M-188)
… [read complete report - pdf] Audit Objective Determine whether the Town … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14XIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must … a check payable to the sole custody account at the time of the submission of the expense report for the fund advanced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeePoland Central School District – Procurement (2015M-355)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $13.5 million. Key Finding … Key Recommendations There are no recommendations in this report. … Poland Central School District Procurement 2015M355 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset … Background The Eastern Suffolk BOCES is an association of 51 component school districts. The BOCES, which provides …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Unified Court System Bulletin No. UCS-266.4
… This bulletin supersedes Payroll Bulletin UCS-266.3 Purpose To provide the Unified … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.2
… This bulletin has been superseded by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollProtest Procedures
… Procedures – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public authorities. Memo Bill Text Status … Provides for bid protest procedures for state agencies and public …
https://www.osc.ny.gov/legislation/protest-proceduresDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. … $200 million deposit into its Rainy Day Fund (RDF) for FY 2022. Since the April Plan, tax collections, fueled by … Fund Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsParking Structures (2017-MS-3)
… [read complete report - pdf] We also released six letter reports to the … parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and expenditure projections in the tentative budget for the general, electric, library and parking funds are … not prepare monthly bank reconciliations, properly account for bail money held by the court or accurately report fines …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
… competition for professional services from three of the 10 professional service providers reviewed. These providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Warwick Valley Central School District - Professional Services (2019M-139)
… not seek competition for professional services from four of the 12 professional service providers reviewed. These … be sure it sets forth the expectations for the procurement of professional services. Ensure that the procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Wynantskill Union Free School District – Payroll (2016M-66)
… is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66