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Village of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes … Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Middleburgh Central School District – Financial Condition (2013M-206)
… update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Western New York Maritime Charter School – Financial Operations (2015M-124)
… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. Oversight …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail … the SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingState Police Bulletin No. SP-122
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks dated May 26, 2010 OSC … increase the biweekly deduction for Union Dues (Code 205) and Agency Shop Fee (Code 263) for New York State Troopers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andHicksville Union Free School District – Purchasing (2016M-34)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.12.G Check Clearance Patterns – IX. Federal Grants
… pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … the clearance pattern reflects how those checks clear the bank account in the days following the date the checks are … for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsMount Pleasant Central School District – Financial Condition (2015M-82)
… and the District’s operating budget for the 2015-16 year is approximately $59 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Fire Island Union Free School District – Leave Accruals (2015M-289)
… in Suffolk County. The District, which operates one school with approximately 50 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 … The BOCES, which provides more than 90 educational and administrative services, is governed by an elected … $333 million. Key Finding BOCES officials purchased goods and services and disposed of assets in accordance with …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Accounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and … consists of five elected members. The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… the Fund, and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board … for the company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Compliance With Jonathan's Law
… disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation and … suspected abuse and neglect while at a privately operated facility and then at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-law