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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsSUNY Bulletin No. SU-170
… Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which … and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to withhold the scheduled 2010 4% salary increase but to allow the payment of the 1% merit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialOpinion 91-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire … "who are members of such departments or companies". Based on the quoted language in section 209-c, we have previously …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Internal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNYS Common Retirement Fund Announces Second Quarter Results
… of the Fund’s 2015-2016 fiscal year was -4.13 percent for the three-month period ending Sept. 30, 2015, according … weather such ups and downs and provide retirement security for generations to come. While we’ve seen some recovery in … quarter, there is no question that this is a tough year for investors.” The Fund's estimated value reflects benefits …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsComptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XII.7.D Expedite Requests – XII. Expenditures
… System (SFS). The agency must allow sufficient time for SFS batch processes, such as Budget Check which runs … the payment is appropriate, it will approve the voucher for payment. If the Agency cannot provide documentation supporting the request for payment, the voucher will be returned to the agency. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … in the accounting records or the adopted budgets, there is not a base-line level for routine expenditures, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Forestport – Financial Management (2013M-184)
Town of Forestport Financial Management 2013M184
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Yonkers – Budget Review (B21-6-8)
… and $587.9 million for the City. The 2021-22 budget is $16.7 million more than the City’s budget for 2020-21, an …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationUser Access Controls Over Selected System Applications (Follow-Up)
… 80 outpatient clinics and other centers. To facilitate its clinical care, education, research activities, and … maintained unnecessary and inappropriate access to certain clinical applications after they had transferred to new jobs …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… committee when collecting and depositing funds, recording cash receipts and disbursements and paying Company bills. The … officials and staff on all financial operations, including cash disbursements, cash receipts, purchasing, credit card usage and claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsNewark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Conesus – Justice Court (2013M-140)
… shown in the accounting records, and that any differences are resolved. Ensure that all money is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. … of Trustees. The Library disbursed a total of $788,584 for the fiscal year ending December 31, 2012. Key Findings … that disbursements were made in an economic manner and for authorized Library purposes. The Board did not audit any …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222