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State Comptroller DiNapoli Releases Municipal and School Audits
… of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … exceeded the statutory limit by as much as 9 percentage points and overestimated appropriations by an average of … the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… complete, accurate or timely accounting records. As a result, the board’s ability to make informed financial … of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-359
… Affected Employees EOC employees in the following Job Codes: Job Code Description 019119 EOC Adjunct College … Unit - CA for PSC Adjunct employees in the following job codes: 019119 EOC Adjunct College Laboratory Technician … Unit - CB for PSC employees in the following job codes: 019122 EOC Lecturer Doctoral Schedule 019114 EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsCity of Troy – Financial Condition (2015M-185)
… sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … balanced. Develop a plan to fund the increase in 2016 retirement appropriations. Develop a comprehensive financial …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185CUNY 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-cunyNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New … one million New Yorkers. "Without further action, the bill would force significant cuts to Medicare and would … Based on Congressional Budget Office estimates, the bill is also expected to result in higher health insurance …
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)
… period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and … Mexico Academy Central School District Financial Management …
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)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
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)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
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)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
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)
… 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the audit period . …
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)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
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)
… were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting …
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)
Mount Sinai Union Free School District Financial Management 2013M227
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)
… The purpose of our audit was to assess the District’s software management for the period July 1, 2014 through April … such as monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. … officials and IT staff did not maintain a comprehensive software inventory of District-owned software programs and …
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)
… money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Guilford – Budgeting (2023M-144)
… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123