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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from … not receive budget status reports during the year. As a result, budget amendments were not made until the last Board …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water … Key Recommendations Implement procedures to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop and adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Philipstown – Financial Management (2024M-100)
… managed financial operations. Key Findings The Board did not properly manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts and … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… School officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… reserve balances were excessive. District officials did not develop comprehensive written multiyear financial or … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38State Comptroller DiNapoli Releases Audits
… revenue from the vendor, did not monitor or require the registry operator’s compliance with the contract. New York … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Red Creek Central School District – Financial Condition (2016M-365)
… projected future needs. The Board and District officials have not developed formal, written multiyear financial or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial … $54,900. Key Findings The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board … monthly financial reports. The Clerk-Treasurer has not filed an annual financial report with OSC since the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Delhi – Audit Follow-Up (2019M-204-F)
… of Trustees and has approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fDivision of Housing and Community Renewal Bulletin No. DH-108
… The purpose of this bulletin is to inform the Division of Housing and Community Renewal of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-108-hold-april-2020-district-council-37-dc37-2-salaryDiNapoli: State Tax Revenues Down $767 Million in May
… $766.9 million or 19.7% from the previous year, according to the monthly state cash report released today by State … the recession’s impact on tax receipts. As we continue to slowly re-open the economy, it’s critical that Washington … of Education made $4 billion in general aid payments to school districts. The General Fund ended the month with a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in … partially implemented. … The purpose of our review was to assess the Towns progress as of March 25 2015 in …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fCUNY Bulletin No. CU-785
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-326
… Suffolk County Court Employees Association dated April 17, 2023, a vote was taken and passed on April 13, 2023, to increase membership dues from $15.00 to $20.00 for … Dates Changes will be effective in paychecks dated May 10, 2023. OSC Actions At the request of Suffolk County Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … Congress enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. … federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New … Imaging and Attachment Guidance of this Guide. Guide to Financial Operations REV. 05/17/2022 … Agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsUnified Court System Bulletin No. UCS-342
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … in Bargaining Unit SK are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … members of DC37, Local 1070, shall be changed from $27.86 to $28.86. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increasePatient Safety Center Activities and Handling of Revenues (Follow-Up)
… established within the Department of Health (Department) for the purpose of maximizing patient safety, reducing … information. PHL charged the PSC with developing a system for the voluntary reporting of medical errors and identified … in office-based surgery. The Department is responsible for monitoring compliance with applicable federal and State …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-follow