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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections … tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… canceled check images, and adequate documentation of the President’s approval for disbursements was not always kept. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199CUNY Bulletin No. CU-609
… College Assistant, EOC Assistant, Student Aide and Campus Security Assistant and provide instructions for increases not … listed below: Title College Assistant EOC Assistant Campus Security Assistant Student Aide Rate in effect is less than: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own … has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an organizational … receives its own appropriation, then it may be a candidate for a GL BU. Fiscal year – If an entity has a different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuComptroller DiNapoli Releases Municipal Audits
… at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: School District Auditing – Internal Auditor
… the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and shared service … information on cooperative agreements by contacting our regional office that serving your district or by emailing us …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorFire District Information
… as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive version . Additional resources … Download the Fire District Accounting and Reporting Manual [pdf] for an overview of accounting and financial …
https://www.osc.ny.gov/local-government/resources/fire-district-informationState Comptroller DiNapoli Releases Municipal Audits
… , Town of Minisink , Village of Tannersville and Town of Wales . "In today's fiscal climate, budget transparency and … purposes or lost to leakage or unapproved use. Town of Wales – Financial Management (Erie County) The board adopted … Beach Town of Minisink Village of Tannersville and Town of Wales …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… monitor financial activities or keep appropriate records and reports. The board did not ensure basic accounting … Auditors reviewed 171 disbursements totaling $381,186 and determined that 34, totaling $30,126, were not processed … totaling $4,530 lacked a payment authorization date and seven disbursements totaling $1,371 were not adequately …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… was 9.51% for the state fiscal year that ended March 31, 2022. The return on investments increased the Fund’s value to … consistently pay their contributions. As of March 31, 2022, the Fund had 49.70% of its assets invested in publicly … was 951 for the state fiscal year that ended March 31 2022 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Columbia …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… compensation without adequate board oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… records, as required. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … The term "taxes" is defined as "taxes other than real estate taxes" (Local Finance Law, §25.00[a][1]). The term … 545 of the Real Property Tax Law. August 24, 1999 J. Scott Greer, Esq., Attorney Shoreham-Wading River Central …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose … a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose … a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certain