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Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… finances by ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the … fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … includes our comments on the issues raised in the District’s response letter. … Orchard Park Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has … Paychecks dated March 8, 2001 Background Pursuant to a recent legal determination, the Salary Withholding … Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Southport, in Chemung County. The Department is governed by its officers and a five-member Board of Directors. For … The Department does not have a code of ethics as required by statute. Key Recommendations Amend the bylaws to provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Board provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, … Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District … budgeted appropriations and exceeded the statutory limit by $17 million (58 percentage points). The Board and District … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… approvals. Ensure that all claims are properly supported by adequate documentation prior to payment approval. … Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of dollars' … action, the bill would force significant cuts to Medicare and would eliminate numerous other programs, including the … Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. Based on …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, … students, is governed by an elected seven-member Board of Education. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… of our audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, … report that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… control of the local school board. The School is governed by a nine-member Board of Trustees. Budgeted appropriations … times and breaks, are correctly totaled and are signed by employees and their supervisors. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… for unused vacation leave which were not authorized by the employees’ collective bargaining agreements (CBAs). …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the … 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… decisions. The general fund balance was understated by $34,270 and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Mount Sinai Union Free School District – Financial Management (2013M-227)
… of Brookhaven in Suffolk County. The District is governed by the Board of Education which comprises seven elected … surplus funds routinely exceeded the amount allowed by statute and District taxpayers paid more than necessary to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Livonia Central School District – Software Management (2016M-293)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the … contests into her personal account before remitting to the treasurer. Key Recommendations Update adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m