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Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… 1, 2014 through November 30, 2015. Background The Sackets Harbor Central School District is located in the Towns of … Sackets Harbor Central School District Financial Condition 2016M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… list up-to-date when computers were deployed to various locations or when they were disposed of. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee … Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by county … (duty of superior court to deposit retained bail in interest-bearing account and pay interest to State …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Agencies Bulletin No. 2136
… code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and most likely an increase on their tax withheld. Effective … the increase in taxes in the paycheck dated May 24, 2023. Answer any questions from employees asking about the TBA earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings Town … did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did … and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling $56,262, 176 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOtego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Trumansburg Central School District – School Lunch Operations (2015M-171)
… the industry standards by reducing staff or increasing sales by the amounts needed to reach the industry standards, … multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … not realistic. We estimate that the District will spend a total of $19.7 million, which is at least $1.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Comptroller DiNapoli Releases Municipal Audits
… In addition, the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Bond Calendar for First Quarter
… New York City Municipal Water Finance Authority and the Utility Debt Securitization Authority. The schedule will be …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterOpinion 91-17
… Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into … the prevention, diagnosis or treatment of human disease, pain, injury, deformity or physical condition .... There is …
https://www.osc.ny.gov/legal-opinions/opinion-91-17CUNY Bulletin No. CU-711
… Allowance Payment. Affected Employees Employees with City University of New York (CUNY) campus security titles who meet … 8 of the 2016-2021 Blue Collar Agreement between the City University of New York and various unions, including the … (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from 12/01 to 05/31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentComptroller DiNapoli Releases School Audits
… employees’ personal internet browsing and their use of social media on district computers. Officials also did not … overestimated appropriations by a three-year total of $5.9 million 2015-16 through 2018-19. Moravia Central … that did not exceed the competitive bidding threshold. Out of those 15, auditors determined 11 purchase contracts (73 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsEmpire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenue