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Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Le Roy Central School District – Reserve Funds (2022M-110)
… complete report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve … fund activity and did not transparently use or maintain all reserves at reasonable levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal … FSMS uses to provide insight into specific areas, such as population decline and reliance on State and federal aid, that may contribute to fiscal stress. Below is an interactive map showing the percentage of …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… complete report – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared … and timely accounting records and reports. Key Findings The former and current Clerk-Treasurers did not prepare or … did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107State Agencies Bulletin No. 1735.2
… is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees Employees in annual … 27, 2018 and revised June 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other … to update the current row: Recalculate the MWD amount without Location Pay Enter a Data Change/Cor Hist and include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.1
… is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees Employees in annual … 27, 2018 and revised June 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other … to update the current row: Recalculate the MWD amount without Location Pay Enter a Data Change/Cor Hist and include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesOpinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for library services beyond … which was established by the town within which the village is located and which is funded by town-wide taxes. Section …
https://www.osc.ny.gov/legal-opinions/opinion-90-2CUNY Bulletin No. CU-619
… Purpose To inform agencies of OSC’s automatic processing of the July 2018 Increments and provide instructions for … yearly increments are to be paid in January and July for all eligible PSC represented employees. Effective Date(s) … review after the automatic payments have been processed. All reports will be sorted by agency code, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsGreenville Fire District #1 – Board Oversight (2014M-376)
… a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The … contains adequate supporting documentation. Ensure that required reports are provided to the Board and that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Mount Vernon – Payroll (2014M-347)
… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347CUNY Bulletin No. CU-569
… is complete. Main Menu>Payroll of North America>Employee Pay Data USA>Deductions>Create General Deductions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyState Police Bulletin No. SP-99
… Purpose To notify the agency of the modification to Deduction Code 302 . Affected Employees … using the new Deduction Code 302 . The vendor will submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-99-modification-deduction-code-302-pba-disability-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four … $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … computer use policy, which should be provided to all personnel, and a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Central School District (District) officials maintained a complete and accurate inventory of information technology … assets. Key Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment