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Candor Central School District – School Lunch Operations (2015M-173)
… where possible, implement plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … written procedures documenting the type of records to be maintained or guidelines for using, approving, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sooner. Document all communications with buyers to show the work-in-progress property status and retain a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGeneva Housing Authority – Cash Receipts (2015M-160)
… Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key … Ensure that user access rights in the accounting system and housing software are limited to only those functions …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Comptroller DiNapoli Releases Municipal Audits
… year’s budget. In addition, the board has not adopted long-term financial and capital/infrastructure plans to set … contractor to perform the duties of the treasurer without a surety bond or written contract. … reconciles the bank accounts. Additionally, the treasurer can perform transfers between the district’s banks with …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-016
… this bulletin is to notify agencies of new deduction codes and deduction codes that will be discontinued in PayServ v … Plans allows the same deduction code to be used for both before and after tax deductions. OSC will convert v 9.1 … 664 SUNY ORP Employer Interest Non-taxable Percent of Earnings General Deduction No Created when New Suspense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Sullivan County – Fiscal Stress (2013M-81)
… is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … could result in significant delays for necessary services and an increased workload of the remaining staff. … resulting from a very significant liability of the Nursing Home receivables that will not be received and consider the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 296
… - Input/Output (By Record Code) Attachment 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517New York’s Economy and Finances in the COVID-19 Era
… New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe … largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered 12.9 … services, with more than half of that for the State Police. Prior Editions August 5, 2020 July 22, 2020 July 9, …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Claryville Fire District – Budgeting Practices (2014M-59)
… Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement schedule, to help determine capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259