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Andover Central School District - Financial Management (2018M-145)
… appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not used to finance operations and adopted … 2016-17, which made it appear that unrestricted fund balance was within the statutory limit each year. When these …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Afton Central School District – Fund Balance Management (2023M-18)
… not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations … appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus … in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Liberty Central School District – Budget Review (B4-14-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6State Agencies Bulletin No. 1045
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Update for certain … Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 who … salary level on the CSEA dues chart in 2010 Effective Date(s) Administrative Paychecks dated January 5, 2011 Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeWyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectCUNY Bulletin No. CU-735
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU735 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Benson – Financial Condition (2013M-77)
… estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Poughkeepsie City School District - Payroll (2019M-110)
… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through … District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCity of Lockport -- Budget Review (B7-1-14)
… of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Parma – Financial Management and Information Technology (2012M-96)
… of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40CUNY Bulletin No. CU-718
… Background Pursuant to the Memorandum of Agreement between CUNY and for the Term of 12/01/2017 through 02/28/2023, a 2% general salary increase was authorized effective … Available Prior to Processing OSC will provide CUNY with a list of employees who will not be processed. This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Town of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … is the governing body responsible for overseeing the Town’s financial activities, including the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Village of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements … were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73