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State Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Pierrepont – Fiscal Stress (2014M-314)
… a reasonable amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund balance than it had available in its budgets, resulting in … reasonable amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Comptroller DiNapoli Releases School District Audit
… officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of Haverstraw - Financial Condition (2019M-52)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … Determine whether the Board adopted realistic budgets and took appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for … whether student enrollment records and billings to school districts were accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Poughkeepsie City School District - Payroll (2019M-110)
… District officials ensured that payroll payments and leave accruals were accurate, properly approved and … were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key … contracts and CBAs. Implement and enforce procedures over leave accrual record maintenance. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingGlens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32BOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of East Hampton – Budget Review (B18-7-9)
… 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of taxable bonds during the audit period. However, THLDC officials … in our report. Appendix B includes our comments on the issues raised in the LDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Otsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year … The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mRockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16