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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and … investment program – legality, safety, liquidity and yield – when investing available funds. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Franklin – Fund Balance Management (2018M-13)
… 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were … totaling $24.9 million. The Board appropriated fund balance totaling $3.1 million from the 2012-13 to the … may be overfunded. Key Recommendations Adopt general fund budgets that include realistic appropriation estimates. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMiddletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Pleasantville Union Free School District – Financial Condition (2015M-311)
… regarding the future purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Charlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Maine Endwell Central School District – Budget Review (B4-13-14)
… review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget … Based on our review, individual significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates Changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… has contracted with Securus and its subsidiary JPay Inc. (Provider) to provide incarcerated individuals (Individuals) … secure messaging system through an account created on the Provider’s website. Individuals in specialty populations are … of the tablet program and does not internally monitor the number of active tablets at its facilities. Instead, the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In addition, the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyCity of Amsterdam – Budget Review (B20-5-8)
… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … City issued bond anticipation notes totaling $7,689,034 for this purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionCarthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Corinth Central School District – Financial Condition (2015M-68)
… revenues are still anticipated to be collected in full to support appropriations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lynbrook Union Free School District – Special Programs (2016M-45)
… established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45