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Walton Central School District - Fund Balance (2019M-209)
… and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used approximately … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… Findings The Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Police Bulletin No. SP-221
… Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the … Effective Dates Effective in paychecks dated August 4, 2021 (Administration). Background At the request of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Patterson - Information Technology (2020M-37)
… Determine whether Town officials ensured the Town’s information technology (IT) systems were adequately secured and protected … and protection of personal, private and sensitive information (PPSI). Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Altona Fire District – Claims Auditing (2016M-162)
… approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims … to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are … adequate documentation prior to approving the claims for payment. Ensure that the audit and approval of claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Mount Morris Central School District – Online Banking (2022M-99)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) officials ensured … Determine whether the Mount Morris Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… of continued economic growth and improving revenues. State Operating spending is projected to grow by 7.9%, which is … even as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be … statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetCUNY Bulletin No. CU-584
… Employees represented by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
… or life-to-date PCard expenditures on contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of New Rochelle – Financial Condition (2014M-158)
… City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The City’s capital … of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, shows that those who abuse … state’s special education system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus … Todays sentencing of Morton Kramer the former executive director of IncludED …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional … for money collected from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk … audits of the Ballston Area Recreation Commission Longwood Public Library and the Upper Mohawk Valley Regional …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0