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City of Yonkers – Financial Operations (2017M-119)
… of approximately 200,000. The City, which is governed by an elected seven-member City Council, was given … ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The City did not perform …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
… Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District … budgeted appropriations and exceeded the statutory limit by $17 million (58 percentage points). The Board and District … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210City of Elmira – Financial Condition (2017M-90)
… the end of 2015. State aid revenue was not appropriately restricted for revenue anticipation note (RAN) repayment as … year’s budget to redeem RANs or require that revenues be restricted for repayment. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Clayville – Board Oversight (2015M-115)
… a population of approximately 350. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Rochester Academy Charter School – Purchasing (2013M-144)
… how to solicit competition, documentation requirements to support purchasing decisions and payments. As a result of … in some of their purchases, which undermined the intent of true competition. Key Recommendations Establish a … an original receipt that contains sufficient detail to support the expenditure. Discontinue the practice of making …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… schools with approximately 6,170 students, is governed by an elected nine-member Board of Education. Budgeted … credit limits are in accordance with the limits authorized by the credit card policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… one school with approximately 360 students, is governed by an elected five-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of … Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Brushton – Fiscal Oversight (2014M-235)
… for the 2008-09 fiscal year. The Clerk-Treasurer paid all claims during the audit period without prior Board audit … complete and accurate monthly financial reports including all cash balances, a budget status report and bank …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… bonds to reduce debt service costs. The bonds would mature over 22 years. The bonds are expected to be awarded …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 1753
… Purpose To inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive payment of Pre-Shift Briefing as a part of the 2016-2019 Retroactive … To inform agencies of OSCs automatic processing of the new PreShift Briefing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingSUNY Bulletin No. SU-234
… participate in a special plan with a twenty-five year half pay retirement benefit. In addition, the bill granted State … retirement deduction codes: 616 – PAF Retirement Before Tax 617 – PAF Retirement After Tax 618 – PAF Arrears Before … agency receives a letter from NYSLRS instructing them to do so. Questions Questions regarding the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andState Agencies Bulletin No. 1695.1
… This bulletin supersedes Payroll Bulletin 1695 Purpose To inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits Affected CUNY … To inform agencies of OSCs annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda