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CUNY Bulletin No. CU-369
… payments into the Time Entry page. Affected Employees CUNY employees who elect to participate in the Health … designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health … paycheck stub or direct deposit advice. Tax Information CUNY Health Benefits Buy Out Payment is taxable income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleJericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … schools with approximately 3,000 students and is governed by an elected five-member Board of Education. Budgeted … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s … 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings Internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… the services in-house that are currently being provided on a contract basis. Elmira City School District – Financial … the board did not adopt reasonable budgets that were based on realistic estimates of revenues and expenditures. Also, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Board does not require documents such as receiving reports, quotes, or bid or State and County contract …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Norwich – Justice Court (S9-14-3)
… collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the … that tickets are properly reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountFine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets … fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36