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Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… complete report - pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations … Determine whether the Board provided proper oversight of water billing …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Little Falls City School District - Financial Condition Management (2019M-67)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office … unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being … and procedures for collecting, depositing and recording cash receipts. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Remsen Central School District - Claims Audit Process (2019M-86)
… payments for credit card charges totaling $11,600 and nine postage claims totaling $11,442. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … providers who were paid more than $1 million during the audit period. Have written agreements for four … service providers who were paid $325,053 during the audit period. Key Recommendations Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Tri-Valley Central School District - Financial Management (2020M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund … through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sidney Central School District - Financial Management (2019M-243)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory … tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Margaretville Central School District – Financial Management (2020M-46)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated appropriations and appropriated … totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. When …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations … and was 9 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Alfred-Almond Central School District - Financial Management (2019M-131)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by a total of $2.3 … and was 12 percent of 2018-19 appropriations, exceeding the statutory limit by approximately $1.2 million or 8 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial … balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Bemus Point Central School District - Capital Projects (2019M-212)
… complete report - pdf] Audit Objective Determine whether the District properly and transparently used capital project … Key Findings District officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Determine whether the District properly and transparently used capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212CUNY Bulletin No. CU-447
… on the payroll register. The earnings description “HB Buyout” and the payment amount will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-444
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … the current marital status and withholding allowance(s) in the employee’s tax data record. Questions Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleAccounts Payable Advisory No. 23
… Subject: Proper Coding of State Payments Reportable to the Internal Revenue Service Reference: Guide to Financial … Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process … to 1099 reporting, accounts payable staff should save the voucher, go to the Invoice tab, click the ”Withholding” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingState Agencies Bulletin No. 1660
… in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees