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Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education … Determine whether the South Seneca Central School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1877
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to their regular contribution. The Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mTown of Wayne – Justice Court (2013M-52)
… accurate monthly reports to the JCF no later than the tenth day of the succeeding month and remit moneys received …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Suffern - Budget Review (B20-6-2)
… and $2.67 million in sewer rent revenue. However, based on collections of water and sewer rents in prior years, we …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2East Moriches Union Free School District - Budget Review (B7-15-5)
… reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Board adopted claims processing policies which require all claims to be audited prior to payment except for certain … District policy requires the claims auditor to ensure that all claims are properly authorized, itemized, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Stay Informed – Special 20- and 25-Year Plans
… are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial security in … and notify us of any errors promptly. Visit our website to find forms , publications , and tips on Preparing for …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedCity of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14DiNapoli: Clerk Pocketed Thousands in Fines
… Comptroller Thomas P. DiNapoli announced the arrest of Lisa Dillon after an investigation with the St. Lawrence … State Comptroller Thomas P DiNapoli announced the arrest of Lisa Dillon after an investigation with the St Lawrence …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-294
… Bonus. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse … Criteria An $800 retroactive Ratification Bonus payment is to be paid to all eligible annual employees who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkCUNY Bulletin No. CU-106
… 2000, OSC will insert a row in the Position Data panel of all positions having a Bargaining Unit of U2 and a job code … A row will also be inserted in the Job Data panel of all employees (active or on a leave with or without pay) who … be corrected. It is the agency's responsibility to correct all rows by requesting actions (position changes, pay rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … did not have written procedures for reconciling the water processed by its water system and purchased from the Village with the water … Town of Monroe Water System Accountability and Electricity Cost Savings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… (Parks) administration of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for … contract with RRG to provide food concession services at Riverbank. The anticipated State revenues resulting from … Parks administration of the concession services at Riverbank State Park operated by Ri …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-group