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McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Akron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
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)
… all required employees completed and submitted timesheets. Leave accrual spreadsheet for employees who were entitled to earn … supervisors. Adopt policies and procedures to ensure that employee leave benefits are properly provided, used and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Clayville – Board Oversight (2015M-115)
… The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Liberty – Budget Review (B4-14-9)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village’s … are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There are … justification. The proposed budget complies with the tax levy limit. Key Recommendations Include a tax overlay in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing procedures for the … During our audit period, the Authority made payments to vendors totaling more than $8.5 million. Key Findings The … of the bids that were considered by the Board prior to awarding contracts. The two procurement policies that were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Niagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period … benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesEast Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Comptroller DiNapoli Releases School District Audits
… government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-352
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-113
This bulletin inform agencies that the Salary Withholding Program has been ended for nonrepresented employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyCUNY Bulletin No. CU-332
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-393
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycle