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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… Audit The purpose of our audit was to review the financial condition of the County and internal controls over payroll … cash balance from 2010 to 2012. The County’s financial condition will likely decline further during 2013 because the … Essex County Financial Condition and Internal Controls Over Payroll 2013M177 …

https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177

City of Long Beach – Budget Review (B18-7-5)

… from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B1875 …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

City of Lockport -- Budget Review (B7-1-14)

… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …

https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14

Child Protective Services (2013-MS-5)

… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …

https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5

Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)

… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-school

City of Yonkers – Budget Review (B17-6-11)

… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)

… except for the Board Chairman, who recused himself from voting because he is also the Foundation’s Executive … fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year … Foundation could provide the School and increases the fee from 1 percent of total pupil revenue for the 2012-13 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348

Town of Fishkill – Fiscal Stress (2013M-188)

… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)

… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …

https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40

Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)

… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the …

https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227

Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)

… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

City of Mount Vernon – Budget Review (B21-6-3)

… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

City of Newburgh – Budget Review (B20-6-12)

… December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

Town of Thurston – Financial Management (2013M-280)

… budget status reports, the Board lacked the information necessary to monitor the budgets against operations and make … of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had still not performed … fiscal records of the Town Clerk, Tax Collector and Town Justice as of the end of audit field work. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280

City of Yonkers – Budget Review (B19-6-6)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2019-20 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

City of Troy – Budget Review (B19-5-8)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

SUNY Bulletin No. SU-135

… effective April 1, 2007. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria … receive the above appointments after the initial payment in Pay Period 1 but effective on or before July 1, 2007 are … Agency Actions To process the $500 salary increase in Pay Period 1, agencies must submit a Job Action Request …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-represented