Search
Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated fund balance that was not … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Unified Court System Bulletin No. UCS-20
… Purpose To explain the use of a new deduction code for USC long term care insurance … CD (Agency) - Update/Display All Enter the EmplID of the employee Select appropriate record number Highlight … To explain the use of a new deduction code for USC long term care insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Dayton - Fund Balance Management (2019M-221)
… Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Northern Adirondack Central School District – Financial Condition (2020M-51)
… Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… budgeting practices and poor financial management have left the City in a vulnerable financial position. Key …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Margaretville Central School District – Financial Management (2020M-46)
… 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/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Village of Corinth – Investment Program (2023M-146)
… and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk … Review the overpayments identified in this report and seek reimbursement, if necessary. Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293CUNY Bulletin No. CU-306
… Purpose To provide agencies with information for the manual processing of the general salary increase and other miscellaneous earnings. Affected Employees Annual … This bulletin provides agencies with information for the manual processing of the general salary increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of 41 investors today urged US …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationExamples from GASB Statement 34 - Statement of Activities
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesFocus on Identity Theft
… ways to protect yourself from identity theft: Leave Social Security cards home; carry only the credit and bank cards you … no longer needed. Use two-factor authentication for online security. Use strong passwords or a password manager; change … URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …
https://www.osc.ny.gov/reports/focus-identity-theftState Agencies Bulletin No. 1751
To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS 7S NYCBERS 7T NYCERS 7U PFRS 7W NYSTRS 7X and NYSERS 7Y
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsPortville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… appropriations. Establish leave benefits by an employee handbook, Board resolution, individual contract or collective …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118