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Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require … multiyear financial and capital plans for any of the three operating funds, it used available fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal … The District has not established controls over user access rights to the District’s financial software system. Key … policy. Develop written procedures relating to user access rights to the financial software system. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44City of Oswego – Community Development (2015M-108)
… appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Benefits
… The Office of the State Comptroller offers competitive salaries and … while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision … employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an incentive …
https://www.osc.ny.gov/jobs/benefitsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… County Industrial Development Agency – Local Development Corporation (LDC) officials ensured disbursements were … County Industrial Development Agency Local Development Corporation LDC officials ensured disbursements were properly …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationWest Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted … budgets and discontinue appropriating fund balance that is not needed. Use overfunded reserves to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XVIII.1 Capital Projects – XVIII. Capital Projects
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Contract Advisory No. 27
Electronic Payments ACH for Agency Specific Contracts
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the … budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractState Comptroller DiNapoli Releases School Audits
… Knolls Union Free School District – Internal Controls Over Wire Transfers (Westchester County) Auditors found a lack of segregation of duties in the wire transfer process. In addition, the district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. These …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the … that officials paid a professional service provider and an insurance broker a total of $90,912 without soliciting …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0New York’s Economy and Finances in the COVID-19 Era
… Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in April, with a combined loss of more than … Total employment in New York State fell in March and again much more sharply in April with a combined loss of more than …
https://www.osc.ny.gov/reports/covid-19-november-12-2020