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Village of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY … rate(s), the agency must submit the following requests: For all rate increases, request a Pay Change with the … the new hourly rate. A separate request must be made for each of the rows that exist on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… enacted legislation will help protect public employee unions. But we must stand together to defend unions and working families in all parts of our country and … remains the backbone of the New York and American economy. Unions created our middle class – and are still building it. …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available … 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) … under Article 14. The information in this publication does not apply to you. Throughout this publication, you will find …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTown of Red Hook - Financial Condition (2018M-171)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsErie County Water Authority – Information Technology (2018M-9)
… have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Cost-of-Living Adjustment – State Police Plan
… Once you meet the eligibility requirements, including age and … first $18,000 of your Single Life Allowance amount, even if you selected a different option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Akron Central School District - Financial Management (2018M-195)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings … As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 million, or 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22