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Chenango Valley Central School District -- Budget Review (B18-4-3)

… independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Village of Alfred – Information Technology (2017M-236)

… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Franklin – Financial Condition (2018M-8)

… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

City of Hornell – Information Technology (2017M-293)

… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Sharon – Fund Balance (2017M-271)

… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

City of Yonkers – Payroll (2017M-212)

… Purpose of Audit The purpose of our audit was to determine whether City officials established …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Schalmont Central School District – Financial Condition Management (2018M-15)

… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… reports to the Board. Implement procedures to ensure that all claims are properly supported, reviewed and approved …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Islip Housing Authority – Cash Disbursements (2017M-167)

… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating expenditures …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Chautauqua Utility District – Banking (2017M-121)

… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of … Chautauqua Utility District Banking 2017M121 …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Unified Court System Bulletin No. UCS-130

… the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified … deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york

Cayuga County - Procurement and Claims Audit (2018M-274)

… procedures for procuring professional services. Ensure all claims are adequately supported and audited before …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

DiNapoli Statement on Executive Budget Proposal

… Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … need to tip the scales of influence away from the few and put it back into the hands of ordinary citizens. In the … years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… for businesses that did not meet their goals but did not do so because the Board did not review the performance of the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … Determine whether all extraclassroom activity funds were deposited complete and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… records that include cash balances and an accounting for all revenues and expenses. Perform monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

State Agencies Bulletin No. 1187

… To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. Affected … time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October 4, … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-association