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XV.6.B Negative Payroll Balances – XV. End of Year
… > Negative Segregation Balance. Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ … Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesSUNY Bulletin No. SU-173
… allow expanded eligibility for their tax-sheltered annuity plans in accordance with IRS Final 403(b) Regulations. OSC Actions The General … result in an employee making deferrals in excess of their IRS calendar year limit. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Determine whether the District’s information technology (IT) system was … Determine whether the Board effectively managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127SUNY Bulletin No. SU-184
… Purpose To inform agencies of new time entry codes and provide guidelines for payment of the Recruitment and Retention Enhancement Payments for new and existing doctoral student employees and employees in … To inform agencies of new time entry codes and provide guidelines for payment of the Recruitment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academicDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector General (HUD OIG), and the New York State Police today announced the pleas of … Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… $474,080 in employee bonus payments that were not in compliance with Manual guidelines; $76,766 in unnecessary and … Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) … Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual (2010-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualWestchester County - Financial Condition (2018M-151)
… condition to ensure the sustainability of current and future operations. Key Findings The County has: … last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … in State aid they were entitled to for the project, and two districts received $916,278 in aid before being … project. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectCity of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Rural Roundtable
… List of reports for the Rural Roundtable …
https://www.osc.ny.gov/reports/rural-roundtableMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program related, and allowable pursuant to the State Education Department’s … claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two … 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED Programs. Our audit scope …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… accountable.” New York State Police Acting Superintendent Steven G. James said, “Ms. Becker abused her position in a …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and district officials did not always procure goods and services in a competitive manner. Officials did not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … will not be used to fund operations. Develop and adopt a fund balance policy to ensure levels of fund balance are …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment … New York State Comptroller Thomas P DiNapoli today released the following statement on New York Citys Property tax …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTown of Gorham – Budgeting (2023M-181)
… and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. … TOV funds. An excessive $1.5 million of unrestricted fund balance was maintained in the TW general fund as of December …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Wyandanch Union Free School District - Budget Review (B19-7-1)
… provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget. Background The Wyandanch … County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 … to provide an independent evaluation of the adopted 201718 and 201819 budgets and the proposed 201920 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1