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State Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety … York state. However, auditors found the commission could better document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident aliens. Affected Employees Independent … To inform agencies of the procedure to pay honoraria to independent contractors who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… recreational and other natural resources," DiNapoli said. "Historic high levels of EPF spending in recent years … the next five fiscal years. Actual spending levels are at historic highs, as well. Still, increased reliance on … which establish authorized spending limits, reached a historic high in SFY 2016-17, at $302 million, as did actual …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentState Agencies Bulletin No. 1170
… who are members of NYSCOPBA, Inc. and are currently in Bargaining Unit 01 & 21 with Dues (Code 291 & 491) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-92
… Police Investigators Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a supplementary insurance benefit program administered by Aflac New York. Affected Employees Employees in Bargaining Unit 62 represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. … the central treasurer receives supporting documentation for all activity fund cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Review fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … nine-member Board of Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding … fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is … to the Village code. Develop clearly written policies and procedures for how the average consumption should be …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). … order to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewRoslyn Union Free School District – Cash Receipts (2016M-241)
… receipts are not issued for money received in building locations other than the District office. Eight of 30 … issue press-numbered triplicate receipts at all District locations. Ensure that all receipts are deposited on a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca County and the Town of Phelps in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. … overestimate expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
… and unrestricted fund balance decreased $2.4 million (63 percent), leaving fund balance at a very low level. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementOverview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewMechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273