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Odessa-Montour Central School District – Financial Condition (2016M-71)
… and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Rome City School District – Multiyear Planning (2021M-144)
… did not develop comprehensive written multiyear financial or capital plans. While officials have some information … and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures … projected annual operating deficits in future fiscal years or assess the impact of the operating deficits on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144City of New Rochelle – Financial Condition (2014M-158)
City of New Rochelle Financial Condition 2014M158
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a … Village of Stillwater Capital Project and Settlement Award Accounting …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected … inequities. The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
… fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect … to anticipated, significant changes in expenditures, and funding sources for operations and capital needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… with a fire company to provide services in its fire protection district and with an ambulance company for basic … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Rhinebeck – Water Fees (2013M-311)
… purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the fiscal year … internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Schuyler – Financial Management (2014M-182)
… 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … a result, the Town has accumulated excessive fund balance in the general fund and sewer district fund. At current … levels, the unrestricted, unappropriated fund balance in the Town’s general fund would cover more than a full …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible employees. Effective Date(s) … 2007 Eligibility Criteria The legislation provides an $800 Bonus Payment to be paid to employees who moved into an … 8/4/04 87, CT, 86, 88 Employees may receive only one (1) Bonus Payment. The Bonus Payment is not prorated for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court … held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36State Comptroller DiNapoli Releases Municipal Audits
… plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or inactivated by the … use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished positions … To explain OSC and agency procedures when filled positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsState Agencies Bulletin No. 1001
… to the nearest dollar or the new Job Rate, whichever is greater. Hourly employees receive a 4% increase rounded to … or after the payment effective date may not be entitled to have the increase applied to their entire salary. OSC will … the automatic retroactive adjustment and determine if it is correct. If the adjustment is not correct, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-public