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Village of Middleburgh – Fiscal Operations (2013M-10)
… Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. They did not realize that … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Chenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Mohawk – Records and Reports (2013M-113)
… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village 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-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by … Village of Port Byron Financial Monitoring and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) is located in the City of … in Albany County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 … Cohoes Housing Authority Internal Controls Over Payroll 2013M373 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Rensselaer City School District – Financial Condition (2016M-286)
… in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred … Board has not developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for … Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Board planned properly for the ongoing capital project, monitoring the project’s progress has been hampered by the … to use surplus fund balance while continuing to closely monitoring fund balance levels …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown 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-40DeRuyter Central School District – Financial Condition (2015M-119)
… and has not adopted a fund balance policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term operational plan. The Board did not use proceeds from the insurance … authorized purposes and did not budget to make a required repayment to the repair reserve to replenish it after moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … million. Key Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card statements …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Opinion 89-24
… he is a board member. Initially, we note that it is our policy not to render opinions to one municipality or school … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … the intent of the statute, are inconsistent with public policy, or suggest self interest or partiality or economic …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… obligations presently held by the bank, and the future sale of obligations by the town to the bank, unless one or … holdings of obligations issued by the town, and any future sale of such obligations by the town to the bank, are all … could continue to purchase town bonds and notes at private sale as provided in section 60.10 (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-54New York’s Economy and Finances in the COVID-19 Era
… Still Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress … perspective, New York City lost approximately 938,000 jobs in March and April, almost half the statewide total. As …
https://www.osc.ny.gov/reports/covid-19-december-2-2020SUNY Bulletin No. SU-317
… Prior to processing the payments, campuses must complete a roster identifying employees who will receive a UUP 2021 Discretionary Increase. The roster must include the increased salary, signed by the … code of Pay Rate change/CSL (Correct Salary) to update any subsequent rows that appear on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … procedures to track the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected gross … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System … Chapter XII, Section 5.F.4 - Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … dated February 11, 2021. OSC Actions At the request of DC37, Local 1087, OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 Meeting Agenda June 20, 2019 Meeting Agenda March 5, 2019 Meeting Agenda November 7, 2018 Meeting Agenda … 18, 2018 Meeting Agenda March 1, 2018 Meeting Agenda June 26, 2017 Meeting Agenda March 21, 2017 Meeting Agenda June …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans