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State Agencies Bulletin No. 793

… Purpose To inform agencies of the new DOB requirement. Background Per … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-plan

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

Saranac Central School District – Payroll (2015M-298)

… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

North Shore Central School District – Fuel Inventory (2017M-89)

… to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $99.5 … book inventory and reconcile it to the physical inventory for each type of fuel. Since employees did not record the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Rapids Fire Company – Credit Cards (2023M-86)

… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The … a Company credit card to make 19 purchases totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal

… Robust increases to reserves will better prepare us for future downturns and challenges. “I remain concerned … it hinders our future, which is why I proposed a roadmap for reform to impose meaningful limits on debt and ban … backdoor borrowing. This proposal can serve as the basis for discussion and action to give more power back to voters …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Wyandanch Union Free School District – Budget Review (B23-7-1)

… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Cheektowaga Central School District - Capital Project Management (2022M-90)

… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions

XII.6.P Processing a Payment to a Military Address – XII. Expenditures

… This section provides Business Units with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process and Document Preparation: To process a payment to a military address using the SFS, … This section provides Business Units with guidance on how to process payments to a military address using the Statewide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-address

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

Town of Minetto – Financial Condition (2013M-284)

… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Village of Spencer – Financial Condition (2013M-119)

… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Town of Big Flats – Financial Management (2013M-170)

… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

NY-Sun Incentive Program (Follow-Up)

… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-follow

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … possible savings from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow