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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementTown of Virgil – Board Oversight (2015M-40)
… not ensure that adequate controls were in place over the billing and collecting of water and sewer rents. A number of … Establish policies over the water and sewer billing and collecting process. Ensure that the re-levy list …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Milford Central School District – Fund Balance Management (2022M-94)
… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials … did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance … Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for … audited prior to payment. Key Findings While the District’s non-payroll disbursements were supported, for proper … District officials could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115XII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDetermination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 … As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesEarnings – Enhanced Reporting
… types of member earnings may or may not be pensionable and there may be limits to what can count toward a members …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… of the pandemic on the state’s finances are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the process of finalizing a new state … of the pandemic on the states finances are widespread and some sectors of our economy may take years to recover …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetWyoming Central School District – Professional Services (2020M-152)
… Determine whether Wyoming Central School District District officials used a competitive method to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Whitesboro Central School District – Separation Payments (2020M-146)
… report - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings Separation payments made to seven of 10 employees tested were generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146School District Website Transparency (2021-MS-1)
… financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller … by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateState Agencies Bulletin No. 1826
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade … 2020 CSEA Performance Advance provided the employee: Is in a BU02, BU03, BU04 or BU47 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… by New York State Comptroller Thomas P. DiNapoli found. The audit determined that weak oversight by the New York City … Upper East Side. They held six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, … getting apartments, while letting ineligible applicants get one. Additionally: Auditors could not find proof of …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeUnified Court System Bulletin No. UCS-281
… days served in the calendar year for Judges who serve only part of the year at one salary; or The composite statutory … on the following exception criteria. OSC will, however, calculate normal biweekly earnings for these employees. A … for Judges who meet the following criteria and who do not appear on any of the exception listings: Judges who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1796
… the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $285,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2020 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest School for Language and Communication Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual