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City of Poughkeepsie – Budget Review (B6-17-1)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … in unsupported allocations to other City departments for overhead services. The City complied with the law by …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … Background An EPC is an agreement with an energy services company in which energy systems are installed, maintained or … of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between February …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… over $12.4 million. The District had an unexpended surplus funds deficit of $1.4 million at the end of the … the District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and … Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… workplace. Organizations that provide equal opportunities to wartime veterans and individuals with disabilities have a … Contact [email protected] for more information. How to Apply No written examination is required for appointment to …
https://www.osc.ny.gov/jobs/55bcThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… The Board adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid … raising unnecessary real property taxes. However, although fund balance was included in the budgets, the District has not actually used fund balance to finance operations since 2008. In fact, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135North Greenbush Common School District – Budgeting (2016M-112)
… expenditures by a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the … exceeds the statutory limit by approximately $1.6 million, or 75 percentage points, as of June 30, 2015. The District … to, reducing District property taxes, paying off debt or financing one-time expenditures. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the … been ranked as one of the best managed and best funded plans in the nation. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterShelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … State Legislature in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background … members. The Authority is a public corporation formed for the purpose of providing housing services in the City of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses