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Allocation and Budgetary Controls Over Unrestricted Funds
… Each location's assessment is based primarily on the amount of sponsored grant revenue it generates. For … it remains fair and equitable. Place particular focus on changes in external revenue generation of the College of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsState Comptroller DiNapoli Releases Municipal Audits
… no formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not developed for loan project eligibility, how loan applications should be …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Unified Court System Bulletin No. UCS-229
… of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees Employees in … implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyCherry 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-operationsScarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons 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-337Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the … 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1426
… notify agencies of the 2015 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … 2015 December 30, 2015 January 4, 2016 Processing Rules for Returning Checks According to the instructions for AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksBecoming a Participating Employer – What Every Employer Should Know
… 430 of the Retirement and Social Security Law [RSSL]), for consideration by your governing body. If you decide to … NYSLRS, including enrolling members and reporting their salary and service to us. Once an employer becomes a … deficiency depends on your employees’ years of service, salary and age at the time you become a participating …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal … December 31, 2013. Background CFDS is an SED-approved not-for-profit special education provider located in Albany, New … the ages of three and five years. CFDS is reimbursed for preschool special education program services through …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks … Blocks provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manual