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CUNY Bulletin No. CU-277
… Allowance Payment Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 27, 2006 Effective … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) … through January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … $150 million. Key Findings The Highway Department did not have documentation that it always made purchases from the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Riverhead Charter School – Debit Cards (2017M-254)
… charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the Hortonville Fire … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … low-rent housing for qualified individuals, is governed by a five-member Board of Commissioners composed of five members … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately … County, provides water, sewer and lighting services to approximately 1,400 customers. The District, which is … written policies or adequately segregated financial duties to properly monitor banking activities. Our analysis of …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … schools with approximately 2,000 students, is governed by a seven-member Board of Education. General fund budgeted … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway … budgetary estimates. The Board has not adopted a fund balance policy or a multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and … The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is governed by … information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Galway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted appropriations, exceeding the … reduce District property taxes. Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, … administrative fee financial activity in the recovery fund. More than $13,000 was not used in a manner that … fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… for fiscal years 2013-14 through 2015-16. Adopted budgets from July 1, 2011 through June 30, 2016 overestimated … year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96