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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… whether Department officials provided adequate oversight of operations to ensure financial activity was properly … The Treasurer did not provide sufficient oversight of the bookkeeper hired to account for the Department’s … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialDeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2009 through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Agencies Bulletin No. 1846
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. Background The … The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The … The purpose of our audit was to examine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… financial operations. Key Findings The Board: Failed to provide oversight of the charter management organization … that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mVillage of Delhi - Disbursements (2019M-204)
… Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … administrator for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mMoriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… taxes and how much they receive in federal spending. For New York, the numbers vary from year to year, but one key … New York’s deficit was the highest among the 50 states. For every tax dollar paid to Washington, our State received … the states could help produce a more equitable outcome for all Americans. At a time when a global pandemic has inflicted …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Division of Housing and Community Renewal Bulletin No. DH-14
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 4/20/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesState Agencies Bulletin No. 2146
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … employees pursuant to Chapter 190 of the Laws of 2023 is pending. Payment of the retroactive increase must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonOpinion 89-35
… by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief fiscal … of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry … transfers any of the powers of the supervisor to another official would be subject to a mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-35