Search

Town of Batavia – Water and Sewer Operations (2018M-12)

… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … Key Recommendations There are no recommendations for this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Beacon City School District – Budget Review (B6-14-10)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Chenango Valley Central School District – Budget Review (B4-15-8)

… projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Incorporated Village of Garden City – Check Signing (2021M-39)

… using their own signatures. Except for as specified in Appendix A, Village officials agreed with our recommendations. Appendix B includes our comments on an issue raised in the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Beacon City School District – Budget Review (B6-13-10)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Monticello Central School District - Fund Balance Management (2020M-2)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

City of Newburgh – Budget Review (B6-14-25)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background … City of Newburgh Budget Review B61425 …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

West Genesee Central School District - Capital Assets (2023M-128)

… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be unable to identify lost or stolen … $2.3 million selected for review:  54 assets were in use but not properly recorded in the inventory records and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… Central School District (District) officials properly billed and collected tuition for nonresident foster care … 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, … the District’s accounting records to ensure that tuition billed had been paid.  Key Recommendations  Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Village of Endicott – Budget Review (B4-15-11)

… Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are … and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Village of Suffern – Budget Review (B8-15-13)

… there were unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water … Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures

… voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process identified in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucher

Examination of Pitts Management Associates (PMA)

… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … implementation of the cost-saving improvements identified in the RAP. We also found that for select areas, PMA did not …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

Contributing Toward Your Retirement – Special 20- and 25-Year Plans

… on the date of employment, may not need to contribute. Any change in employment, however, could result in the employee …

https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirement

CUNY Bulletin No. CU-397

… earnings. Affected Employees CUNY employees in the title of Cement Mason Background The rate increases are pursuant to … Carmelo Batista, Jr. dated December 15, 2009. Effective Date(s) Increases may be submitted in Pay Period 23C … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-397-retroactive-rate-increases-cement-masons

State Comptroller DiNapoli Releases Audits

… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials …

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-audits