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Prattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving … District officials disagreed with certain aspects of our findings and recommendations, but indicated they … some of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not … all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately supported. Adopt procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialState Agencies Bulletin No. 1780
… and Division of Military and Naval Affairs authorize a 2019 Uniform Cleaning and Maintenance Allowance to eligible … provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code … amount based on the employee’s department is multiplied by the employee’s Empl Work Percent on the Job Data/Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1778
… agency instructions for processing the 2019 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees … and Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee … Allowance. Employees who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1778-2019-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestPinnacle Organization – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two … to children with disabilities who are between three and five years of age. Pinnacle is managed by an eight-member …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-662
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … 6, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … to the hourly rates effective 02/27/2017, 02/27/2018, and 03/27/2019. The revised rate chart and additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsTown of Wappinger - Information Technology (2019M-220)
… whether Town officials ensured that the personal, private and sensitive information (PPSI) on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and officials did not monitor the computer use policy. Twenty …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220City of Yonkers – Budget Review (B20-6-4)
… report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4CUNY Bulletin No. CU-679
… Earnings". Affected Employees CUNY employees in the title Auto Mechanic (CUNY) are affected. Background Rate increases … Union, Local 246, who are in the eligible title of Auto Mechanic on or after the first effective date of the … effective date order from oldest date to current date. Any Auto Mechanics (CUNY) hired before August 1, 2006 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… the economic downturn in the cycle arrives. My office will put forth a more detailed analysis in the days ahead." … The …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … $39,148 that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mOversight of Adult Protective Services Programs
… Districts of Social Services and the St. Regis Mohawk Tribe Department of Human Services, responsible for APS …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Seven assets totaling $18,600 were found at different locations than shown on the inventory list. Key …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWest Seneca Fire District #4 – Procurement (2020M-52)
… alternative proposals or quotations may not be in the best interest of the District, purchases not required to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52CUNY Bulletin No. CU-658
… Purpose The purpose of this bulletin is to explain the agency procedures for reporting rate increases … This determination provides for a retroactive increase to the hourly rates effective 04/29/2017, 04/29/2018, and … increases. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsOpinion 89-33
… having direct supervision, unless the board determines to require such prior audit. You ask whether budgeted compensation for appointive village … (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-33How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an acceptable performance record on past contracts. You … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationCopiague Union Free School District - Information Technology (2023M-150)
… – pdf] Audit Objective Determine whether Copiague Union Free School District (District) officials properly managed … corrective action. … Determine whether Copiague Union Free School District District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Gorham – Procurement (2024M-7)
… in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials … an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7