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Elmwood Village Charter School – Building Acquisition (2017M-237)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background … has approximately 1,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1562
… agencies that the pensionable overtime earnings limit for fiscal year 2017-18 is 15% of member’s regular annual … Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 Background In accordance with Chapter … be used in the calculation of a member’s final average salary. OSC Actions Once processing is complete for the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18State Agencies Bulletin No. 2191
… is to notify agencies of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance … Coverage. Affected Employees: Employees represented by PEF in Bargaining Unit 05 are affected. Effective Dates: … by the vendor, PEF. PEF will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with … Continue with their efforts to recover unearned salary payments. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52State Comptroller DiNapoli Releases City of Newburgh Budget Review
… projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance for uncollectible taxes and plans related to possible back …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewState Agencies Bulletin No. 1048
… of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF. Affected Employees Bargaining Unit 05 employees in grade … cap of $900 and allow the .9% to be deducted from the full salary. Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedState Agencies Bulletin No. 1929
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees … with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … selected their cafeteria vendors after advertising for competitive bids, District officials could have saved … vendor. Key Recommendations The Treasurer should account for all cafeteria expenditures in the cafeteria fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported … response letter. … Determine whether District payments for health insurance buyouts were costeffective supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130CUNY Bulletin No. CU-738
… is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees … IUOE-30 PAC. IUOE, Local 30 will submit all transactions for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is not available for this deduction. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s … May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The … of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… the by-laws which state that the Treasurer is in charge of all moneys. The Board did not provide pre-approval of the … the Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other Library purchases. … WalworthSeely Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260