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Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate … necessary to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPutnam Valley Central School District – Information Technology (2021M-154)
… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringJohnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… connectivity. Additionally, the District’s Information Technology (IT) department personnel monitored bandwidth usage and provided a system for users to submit Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes … Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Humphrey – Financial Management (2013M-116)
… of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a … of approximately 700 residents. The elected five-member Town Board is responsible for managing Town operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Operational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTravel Advisory No. 12
… GFO Updates SFS Improvements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageGreenville Fire District - Fixed Assets (2019M-223)
… for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Chenango County – Departmental Cash Receipts (2015M-21)
… Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 … Chenango County Departmental Cash Receipts 2015M21 …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21CUNY Bulletin No. CU-529
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $23.08 to $23.48 for full-time employees and from $14.85 to $15.15 for hourly employees. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-529-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-563
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $23.48 to $24.03 for full-time employees and from $15.15 to $15.58 for hourly employees. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-563-district-council-37-local-2627-dues-and-agency-shop-feePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceBridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179CUNY Bulletin No. CU-639
… by Payroll Bulletin CU-639.1 Purpose To notify agencies of an automatic dues increase Affected Employees Employees … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-639-district-council-37-local-2627-dues-increaseLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14