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Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s … The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year of costs to the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Bradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Recent Trends and Impact of COVID-19 in Brooklyn
… as telecommunications firms, film companies, radio and TV broadcasting, and cable programming businesses (104.1 …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of … and increased state aid, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is … of the Buffalo fiscal profile visit: http://www.osc.state.ny.us/localgov/pubs/fiscalprofiles/buffalo.pdf For more …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… undertaken important steps to address this problem, but my auditors found several areas where DEC could strengthen …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… records or unreconciled bank statement balances. The preferred method of reporting data and balances is by e-mail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsUnified Court System Bulletin No. UCS-304
… appropriate Reason code for eligible employees who return from a Leave of Absence (except a Workers’ Compensation … increment code is 0001 after being automatically updated from Increment Code 0003 (the result of an “Unsatisfactory” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsOther Bulletin No. 62
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … position between 04/01/2022 and 03/31/2023. There is no minimum service requirement following the employee’s … should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-negotiated and/or Undeliverable New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … position between 04/01/2021 and 03/31/2022. There is no minimum service requirement following the employee’s … should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-negotiated and/or Undeliverable New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… Water Commission and the Town of Westport . “In today’s fiscal climate, budget transparency and … County) The board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … at the end of 2014 and has continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … may rent, lease or grant easements or other rights in any land or property it owns. Such arrangements and … value. Key Finding We found that NYPA made some progress in addressing the problems identified in our prior report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followExamination of Pitts Management Associates (PMA)
… November 30, 2014 through a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of … was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma