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Comptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and … (Genesee County) Officials did not always obtain quotes in compliance with the town's procurement policy. Auditors … by reducing the thresholds for purchases requiring quotes in the procurement policy. Find out how your government money …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … showing budget-to-actual activity to assist the Board in monitoring the District’s financial condition. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … effectively." LaFayette Central School District – Fixed Assets (Onondaga County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andSUNY Bulletin No. SU-69
… during the 1996 academic year, and have since gone to full-time are eligible for a discretionary lump sum payment of $153. Employees who were full-time during the 1996 academic year and have since gone … the discretionary lump sum payment (DLP) of $306 for the full 2001-2002 academic year, as stated in Bulletin SU-63 , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-69-suny-discretionary-lump-sum-paymentsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipContract Advisory No. 23
… New York 12236 Agencies should confirm that a valid Business Unit/Department ID combination is noted on the authorization … can be found in the Statewide Financial Services Contract Business Unit / Department ID list. A separate AC 1782-S must …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOrdinary Disability – Article 14 Benefits
… disability benefits. The benefit is also subject to full escalation. Learn more about escalation. Filing You, …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16CUNY Bulletin No. CU-291
… code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … must be made for each of the subsequent rows that exist on the employee’s Job Data page. DATE CORRECTION from … Auto Mechanics, Auto Mechanics (CUNY) and Machinists hired on or after August 1, 2006 will be paid a suppressed salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal Audits
… ensure the treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire … the treasurer filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Early Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual