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State Comptroller DiNapoli Releases Municipal & School Audits
… the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … operations. The board did not adopt the water and sewer rates that were charged to customers or audit the clerk’s … bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Bank reconciliations also were generally not prepared or provided to the board in a timely manner and adjusted bank … transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) … the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-748
… rate changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery and official … misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38SUNY Bulletin No. SU-329
… paycheck. Currently, if an employee does not have enough net earnings to fulfill the requested 403(b) deduction, no … deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold all available net pay from the employee’s paycheck should they not have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansLyons Central School District – Payroll 2022M-71
… As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining … $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which … including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets expecting … surpluses totaling $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Constitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendmentVillage of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Comptroller DiNapoli Releases Municipal & School Audits
… thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, … methods. Therefore, the board, officials and the claims auditor did not help ensure that district funds were … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsConstitutional Amendment
… in determining current local debt limitation. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/constitutional-amendment-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1587
… pages in PayServ: Payroll North America> Employee Pay Data USA > Tax Information > Update Employee Tax Data On the … On the State Tax Data page: Under State Information: Check “Resident” box Under State Withholding Elements: … Tax Data page: Under Local Information : Click the look up tool and select the appropriate Locality Check “Resident” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Comptroller DiNapoli Releases Municipal & School Audits
… aid for a capital project. As a result, as of Jan. 31, 2024, five component school districts had not received … County) The city’s adopted budget for fiscal year 2024-25 and supporting documents are in compliance with the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1370
… seasonal and other non-statutory positions to $8.75 per hour in December 2014 and to $9.00 per hour in December 2015. In addition, the City University of … the minimum pay for the title Student Aide at $8.75 per hour in December 2014 and $9.00 per hour in December 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Newark Central School District – Employee Benefits (Ontario County) District officials did not … $20,157. The audit identified that four employees were not paid separation payments totaling $16,230, seven employees’ … did not follow county policies. Although prior approval is required by the county’s purchase card policy, 238 online …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… once auditors informed officials of this risk, the school business manager promptly filed accurate aid applications … receive because officials did not file claims within the filing timeframes. Specifically, $57,176 in estimated state … law which requires the clerk to deposit fees within three business days after total collections exceed $250. The clerk …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0