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White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for … The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Lebanon – Justice Court (2013M-247)
… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the … for managing Town operations. During the audit period, the Court’s revenue and bail collections totaled over $10,000. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Lincoln - Town Clerk (2023M-31)
… unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … records, as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public benefit corporation created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Other Bulletin No. 67
… April 2023 SCF CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which … date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information relating to minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal & School Audits
… checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials … monitor investments and did not formally solicit interest rate quotes or consider other legally permissible investment …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1670
… (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1670-october-2018-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1671
… (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1671-october-2018-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1765
… (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1765-october-2019-csea-performance-advancesState Agencies Bulletin No. 1766
… (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1766-october-2019-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-103
… (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-111
… processed automatically: Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) Paid Leave of Absence/FMC (EFMLA PD LV COVID 19) NHRP708 – Mass Increment Payment Exception … Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL), or Paid Leave of Absence/FMC (EFMLA PD LV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceState Agencies Bulletin No. 1905
… 101-125) and whose basic annual salary is below the Job Rate of the employee’s grade on the payment effective date … such grade during fiscal year 2020-2021; and Has a Comp Rate Code of ANN on the payment effective date; and Was … equal to the employee’s current salary. FIS Below Hiring Rate – if the increment code on the employee’s Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesState Agencies Bulletin No. 1501
… (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position … processed automatically will appear on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1501-october-2016-civil-service-employees-association-csea-performance