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City of Niagara Falls – Financial Condition (2017M-170)
… for 2017 was approximately $93 million. Key Findings From fiscal years 2014 through 2017, City officials balanced … did not have an updated comprehensive multiyear financial plan. Key Recommendations Adopt realistic budgets in which … update a comprehensive written multiyear financial plan that includes realistic measures for rebuilding fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional … bidding thresholds. Direct the District’s attorney to review the identified overpayment and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Opinion 93-20
… After payment to the supervisor of the full amount of the tax warrant, the residue must be deposited in designated … or any general law, relating to, among other things, their property, affairs or government (Municipal Home Rule Law, … application to it, provisions of the Town Law relating to property, affairs and government or other matters in relation …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialTown of Bangor – Board Oversight (2012M-193)
… for appropriate Town purposes. The Board did not audit the records of the Supervisor, Town Clerk, Dog Control Officer … payment against the Town. Conduct an annual audit of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Unified Court System Bulletin No. UCS-262
… Period Type Year Payment Effective Date Check Date Administration 7 Lag 2014 09/25/2014 07/25/2018 … Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosContract Advisory No. 19
… documented in Chapter XI, Section 2.C – Contract Funds Reservation of the Guide to Financial Operations (GFO) … Financial Operations, Chapter XI, Section 2.C – Contract Funds Reservation and Chapter XI, Section 3 - Purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewState Agencies Bulletin No. 1829.2
… Employees with a Comp Rate Code of HRY (Grade 600 or 800) Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS … has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $13.00, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2CUNY Bulletin No. CU-733
… December 28, 2021 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases School District Audits
… for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and Services … supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange County) Auditors … disposed of without proper approval. Pleasantville Union Free School District – Claims Auditing (Westchester County) …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Background Effective Pay Period 1, the factor used to calculate biweekly earnings on Job Data, Additional Pay, … earnings will change from the Leap year factor to the Non-Leap Year factor of 0.038356 (365 day rate). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021McGraw Central School District – Fund Balances (2017M-248)
… statutory limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Town of Jefferson – Selected Financial Operations (2014M-332)
… and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. Key Recommendation Establish an internal control …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of LeRay – Justice Court (S9-14-5)
… has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOther Bulletin No. 17
… results in a salary below the Job Rate of the grade of the new position and has received an April 2013 LLS payment, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilSelected Aspects of Capital Program Project Management
… determine if Metropolitan Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program … The MTA is a public benefit corporation established by the State Legislature. Transit is an affiliated agency of the MTA …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementCUNY Bulletin No. CU-736
… the University Manager of Payroll Systems and Operations at CUNY Central Office. Questions regarding processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCanastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund … fund balance in the general fund in accordance with the law. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m