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Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Village of Muttontown - Board Oversight (2018M-251)
… through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and deliberate audit of claims before authorizing … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate … from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317City of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231SUNY Bulletin No. SU-347
… automatic union dues increase. Date Issued : October 23, 2023 Affected Employees: SUNY employees represented by UUP in … Effective Administration paychecks dated November 22, 2023. OSC Actions: At the request of UUP, OSC will update the … gross. There is no maximum amount for annual dues. Agency Actions: Agencies must notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseVillage of Clifton Springs – Board Oversight (2014M-099)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash … January 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… and deposited. Key Findings Agency officials did not: Have adequate controls in place to help ensure that all cash …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for … Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136State Agencies Bulletin No. 1884
… Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an … the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesNew Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Harrisville Central School District – Claims Audit (2016M-215)
… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the … and how much they receive in federal spending. For New York, the numbers vary from year to year, but one key … the largest surplus in total dollars, followed by Florida. (Figures for all states appear in Appendix A.) 3 The …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Opinion 92-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 835.1
… provide agencies with information and procedures regarding the revised calculation of affected employees’ salaries and the processing of … compare to the employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not provide adequate oversight to ensure that the commission’s financial activity was … The director did not maintain complete records to account for the fees collected from each program and did …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0City of Batavia – Business Improvement District (2017M-283)
… did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City … of the past 13 years by a total of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283