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City of Olean Housing Authority – Board Oversight (2016M-93)
… policy. The Authority does not have a written agreement with the brokerage firm that assists the Director in managing … safeguarding investments. Enter into a written agreement with the brokerage firm specifying, among other things, the …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Seneca County Probation Department – Restitution Payments (S9-20-7)
… officials did not maintain a complete list of victims with unsatisfied restitution orders, make undisbursed … policies and procedures. County officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Dalton-Nunda Central School District – Financial Management (2020M-92)
… fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved comprehensive … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through … Town Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an … 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial … 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … records maintained at the Department did not match those in the Town payroll register. Key Recommendations Ensure that … monitored and periodically reconciled with those in the central payroll register. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Wolcott – Financial Management (2020M-131)
… and expenditures in the appropriate funds. Adopt budgets with realistic estimates. Establish a written policy … a formal detailed plan for reserves. Town officials agreed with our findings and indicated they have begun to inititate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… realistic budgets, based on actual expenditures. Comply with the surplus fund balance statutory limit and use the … financial plan. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementFairport Public Library – Financial Management (2014M-354)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. Key Findings Library … fund balance has increased to 64 percent of the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… of the State of New York on October 28, 2019, as set forth in the Notice of Sale published in The Bond Buyer on October 22, 2019. The bonds will be … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… in the Albany, New York area). Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner. Reconcile bank accounts to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Olean City School District – Financial Management (2016M-210)
… audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through … Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools with approximately 900 students, is governed by … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund …
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)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76CUNY Bulletin No. CU-113
… at that time. The Earn End Dates entered for the earn code SWP were as follows: 02/07/2001, for employees on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cuny