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New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated … of unrestricted, unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established and did not have a written reserve policy. The Board did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … Monitor the procurement of professional services to ensure compliance with the District’s policies and all … documentation for each professional service provider to clearly stipulate the contract period, the services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mEden Central School District – Payroll (2017M-11)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … Key Findings The Board has not established a comprehensive payroll policy and District officials have not updated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103CUNY Bulletin No. CU-843
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … automatically. This report includes employees who do not have an Employee Status of Active or Leave With Pay on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveComptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… The Board did not properly audit claims and ensure that payroll procedures and payments were appropriate. Key … someone other than the Secretary-Treasurer to review payroll reports and confirm that they agree with the time …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting overtime costs could be … budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 … for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … a $93,308 operating deficit. The unassigned fund balances in these three funds are still expected to remain as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that … with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andContract Advisory No. 23
… to avoid unnecessary delays in processing times. To add a new signatory, State agencies must submit an original AC … Bureau of Contracts 110 State Street – 11th Floor Albany, New York 12236 Agencies should confirm that a valid Business …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a permanent physical or … benefits. The Benefit If approved, this is a benefit equal to the greater of: One-third of your FAS or 2 percent of …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityCity of Glen Cove – Budget Review (B7-14-16)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, … liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance Law requires all … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY … rate(s), the agency must submit the following requests for employees in Active, Paid Leave or LOA status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES … purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99