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Cambria Housing Authority – Financial Management (2015M-316)
… 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established … Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each tenant’s income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Tully Central School District – Network Access Controls (2021M-138)
… District had 47 unneeded network user accounts, including 24 that were created for former employees or third-party …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
Town of Long Lake Capital Projects and Reserve Funds 2012M235
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Canaseraga Central School District - Financial Management (2019M-104)
… Key Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually … appropriations, exceeding the 4 percent statutory limit by approximately $74,000 or 1 percentage point. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… provides information to all state departments and agencies on the federal management debt collection procedures. The … provides information to all state departments and agencies on the federal management debt collection procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeDansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedClarence Fire District – Purchasing (2016M-297)
… Town of Clarence, in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Remsen Central School District – Fund Balance and Reserves (2015M-306)
… two schools with approximately 460 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Kings Park Central School District – Fuel Inventory (2015M-282)
… evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $83.6 … Key Findings District officials have not adopted a policy for fuel inventory accountability and there were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40City of Niagara Falls – Financial Condition (2017M-170)
… $9 million, and fund balance, averaging $2.9 million. By the end of 2017, we project that the City will deplete … budgets in which recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Clymer Central School District – Financial Management (2016M-187)
… one school with approximately 425 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… school with approximately 1,000 students and is governed by an elected nine-member Board of Education. Budgeted … funds were higher than necessary or were not supported by a plan or other documentation validating the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli Statement on NYC's 2025 Budget Modification
… reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the city …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance with Section 205.5 of the CMIA regulations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMember Outreach and Presentations
… 1-2 hour presentation for members who are within 5 years of retirement to learn about: Their NYSLRS pension and how … after submitting their application; and Things to be aware of after they retire, such as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees to ask …
https://www.osc.ny.gov/retirement/members/member-outreach-presentations