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Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11East Ramapo Central School District – Financial Condition (2013M-141)
… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Endicott – Budget Review (B4-14-7)
… The Village’s tentative budget exceeds the property tax levy limit set by statute. Key Recommendations Address the deficits in the water and sewer funds to avoid … sufficient financing sources. Ensure compliance with the tax levy limit law by either adopting a local law to override …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal … reserve funds for the period July 1, 2007, through April 30, 2013. Background The Andover Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… mitigating controls. Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178DiNapoli: 529 College Savings Program Lowers Fees
… state's plan or nonqualified withdrawals. Ascensus Broker Dealer Services, LLC, serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesState Agencies Bulletin No. 1092
… the petitioner has thereby satisfied the requirements for certification without an election and is eligible to be … (code 202) and agency shop fees (code 213) to Council 82 for all employees in the bargaining unit effective August 18, … for the following deduction codes: Deduction Code New Short Description 366 C82/PBA Trm 368 C82/PBA Thm 369 C82/PBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31DiNapoli Releases April Cash Report
… (DOB) projections, according to the April state cash report released today by State Comptroller Thomas P. … April receipts.” Other findings from the April cash report include: PIT receipts through April totaled $6.7 … Revenue, Debt Service and Capital Projects funds, as well as funds from the federal government. The report is now …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationCUNY Bulletin No. CU-303
… The designation of employees as excluded requires approval by the Office of the Vice Chancellor for Faculty and … payment in July. Performance Bonus payments require the approval of the College President or designee. Employees lose … separate bonus program. Eligibility is not related to FLSA status. Employees can receive a bonus payment only once a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-303-performance-bonus-program-full-time-excluded-instructionalCity of Yonkers – Budget Review (B20-6-4)
… current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … must be approved by the Board of Education and City Council before it can be used. If the fund balance is not … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Who will be responsible for overseeing the plan's development and implementation? How will an asset inventory … funding sources include fund balances, reserve funds, annual budget appropriations and private sources such as … to consider the annual budgetary impact of capital acquisitions, some of which will require extra expenses such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsBorough of Manhattan Community College – Controls Over Bank Accounts
… officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were authorized and … BMCC, located in lower Manhattan, is one of CUNY’s seven community colleges and has more than 26,000 students. CUNY’s … officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsAllocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: … over allocations of unrestricted funds. Background The Research Foundation for the State University of New York (Research Foundation) is a private, nonprofit educational …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsInspecting Highway Bridges and Repairing Defects
… action to ensure the bridge is safe to use. Less serious safety defects may also be identified during inspections, and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOversight of Direct Placement of Children (Follow-Up)
… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, including child protective services, foster care, and preventive services, which are administered by 58 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followUnified Court System Bulletin No. UCS-357
… to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable … OSC Actions: OSC will automatically apply the Prepaid Legal Service Benefit for the 2025 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases State Audits
… and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) … report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of … given priority. In a follow-up, auditors found the Canal Corp. has made progress addressing the issues identified in …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0