Search
CUNY Bulletin No. CU-822
… of Agreement between the City University of New York and the New York State Nurses Association, 3% general salary … Pay Period 01C, paychecks dated 04/17/2025. The rates and effective dates for each collective Negotiating Unit … paychecks dated 04/17/2025. Eligibility Criteria: All full and part-time employees meeting the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-822-cuny-2025-3-general-salary-increases-new-york-state-nurseTown of East Greenbush – Justice Court Operations (2016M-60)
… The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which … in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSeaford Fire District – Length of Service Award Program (2014M-319)
… District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in … operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program … Law (GML). District officials did not implement standards and procedures to ensure that the records maintained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Chautauqua Utility District – Banking (2017M-121)
… of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately $3,900 in …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Schalmont Central School District – Financial Condition Management (2018M-15)
… to a debt service fund. 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/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Greece – Information Technology (2017M-145)
… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mClyde-Savannah Central School District – Financial Condition (2015M-338)
… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Nissequogue – Information Technology (2015M-31)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is … The Board has not adopted written IT policies and procedures. The Board has not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Huntington Union Free School District – Online Banking (2022M-178)
audit school huntington online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Holland Central School District – Financial Management (2015M-58)
… in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Greene – Budget Practices (2016M-409)
… the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is … of Public Works is responsible for the maintenance and monitoring of 104 County-owned bridges. The DPW includes … The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … We also found: Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not … discrepancy between the District’s accounting records and bank statements. The budget was not entered into the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m