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City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … variances become known. Develop and implement a plan to eliminate the fund deficits. Correct the accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli Announces Sale of General Obligation Bonds
… Bonds totaling approximately $145.1 million for new money transportation and environmental purposes. The Series … Bonds totaling approximately $1451 million for new money transportation and environmental purposes …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalContract Advisory No. 3
… month time-only extension of an approved contract with a term of 1/1/12 through 12/31/12, only the New Expire Date …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemComptroller DiNapoli Releases Municipal Audits
… Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Nyack Fire District – Claims Processing (2014M-259)
… General fund appropriations for the 2014 fiscal year total $800,500. Key Findings District officials approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andVestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187CUNY Bulletin No. CU-377
… ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler (CUNY) $55.49 Stationary Engineer (CUNY) $59.05 Sr. Stationary Engineer A (CUNY) $65.41 Sr. Stationary Engineer B (CUNY) $66.53 Sr. … defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-368
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary Engineer (CUNY) and Senior … (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the title of Sr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 … Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. The Board has not developed … financial and capital plans to provide a framework for preparing future budgets and managing the financing of future …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds