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State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Chapter 166 of the Laws of 1991 added Article XI-B (The Prompt Contracting Law) to the State Finance Law, promoting prompt contracting … Chapter 166 of the Laws of 1991 added Article XIB The Prompt Contracting Law to the State Finance Law promoting prompt contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… these funds to a special revenue fund. Consult with legal counsel on the appropriate action regarding the future …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNiagara County – Court and Trust Funds (2015M-228)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 through July 14 2015
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Scarsdale Union Free School District – Information Technology (2016M-252)
… 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in … Scarsdale Union Free School District Information Technology 2016M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies and procedures are not sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua … The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsTown of Esperance – Fund Balance (2016M-405)
… includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… in accordance with the requirements of the special act and document in the minutes that abstracts of audited claims have …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 1, 2013 through July 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, … Mechanicville Housing Authority Tenant Rents 2015M246 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… January 31, 2013. Background The Village of Suffern, which is governed by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Unified Court System Bulletin No. UCS-229
… employees with Dues (code 456) and agency shop fee (code 457) and automatically adjust the current rate to $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … our findings and recommendations and indicated they plan to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … account codes to process payments to pay automobile accident claims, or to pay recipients of: a final award … June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesDivision of Housing and Community Renewal Bulletin No. DH-38
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Background Chapter 49 of the Laws of … Advance Requirements RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-38-april-2009-performance-advances-and-longevity-payments