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CUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation … is incorrect) and/or other reportable earnings are added to the employee’s taxable gross wages after the issuance of … in a calendar year. Currently, the biweekly amount to be recovered per pay period is manually calculated at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … the resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedCity of Lockport – Independent Audit Services (2014M-238)
… through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of Trustees which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town … as of December 31, 2012. However, because the general fund is directly impacted by borrowings from the highway fund, it …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The Tompkins County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes four members that are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about … which comprises the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… resources and two charter schools (collectively referred to as schools in this report) used their financial resources to develop, adopt, file and implement district-wide school … Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of the safety …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Vestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … and in the Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The … operates four schools with approximately 1,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146