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Glens Falls Common School District - Cash Management (2019M-177)
… monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Town of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2CUNY Bulletin No. CU-359
… the following Job Codes: Job Code Description 019119 EOC Adjunct College Laboratory Technician 019120 EOC Adjunct Lecturer … OSC will create the following data: Bargaining Unit - CA for PSC Adjunct employees in the following job codes: 019119 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases School District Audits
… calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at $18,042 without … 41% of the required services may not have been received. Two of the 15 therapists did not schedule make-up sessions, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 2085
… non-statutory positions to: $14.20 for State employees in all other job locations, effective 12/31/2022. Employees of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageState Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Troy – Financial Condition (2015M-185)
… sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … City officials have not developed a multiyear financial plan or a comprehensive capital plan in accordance with the …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-113
… in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for employees on lag payrolls (70XX9) Payroll Period 24C for employees on current payrolls (70XX0) … in Bargaining Units TC,U2 and U6. OSC Actions Effective payroll period 23L/24C, OSC inserted an Earn End Date on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Salamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… annual report and did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not … operations, including regular reviews of financial records, reports and reconciliations. Annually audit the Treasurer's records. Establish controls to ensure that all fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… total long-term savings for the state. Local governments, school districts and public authorities in New York have achieved similar savings. …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Churchville-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 period July 1, 2012 through … million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
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)
… Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 … year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46