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DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… Federal COVID-19 relief funds distributed during the pandemic … forward, however, the system needs help from all levels of government to stay solvent and prepare for future … the city’s public health emergency. H+H faced structural budget challenges prior to the pandemic, including the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careState Agencies Bulletin No. 1574.1
… This bulletin supersedes Payroll Bulletin 1574 . Purpose To provide agency … the 2017-2018 academic year will be provided in a future payroll bulletin. Tax Information An Institution Teacher … eligibility or payment information may be directed to the Payroll Earnings mailbox. Questions regarding deductions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersCayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … owns. There is no formalized plan to review machines for installed software. The College could not provide … that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… were approximately $121,000 and $57,000, respectively. Key Findings The Department’s bylaws do not adequately … for revenues and expenses or profit and loss statements. Key Recommendations Consider comprehensively reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has … estimates of appropriations and use of fund balance in the budget. Ensure that the EBALR is used in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andMoravia Central School District – Cafeteria Operations (2016M-4)
… appropriations for the 2015-16 fiscal year were $588,000. Key Findings District officials did not perform a … risk of recording and depositing errors or irregularities. Key Recommendations Analyze school lunch fund operations by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
Montauk Union Free School District Financial Condition 2016M168
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168South Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key … over the life of each project compared to the approved budget. Transfer the unexpended funds for closed projects to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Jamestown City School District – Financial Condition (2015M-120)
… period July 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone … and funding sources for operations and capital needs. … Jamestown City School District Financial Condition 2015M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs … balance amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District taxpayers. Establish and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … Vouchers & General Ledger Journal Entries Overview of this Chapter. Some examples of Hybrid journal entries are: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a compilation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsThurston Fire Company – Board Oversight (2016M-429)
… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April 27, 2015. … Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices