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Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. … audit school Stamford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199SUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … been taken and inform employees that they may see changes in their paycheck due to the allowance of partial 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will incorrectly increase … The Bureau of State Expenditures will reject cash advance reimbursement vouchers charging advance account codes. After … bank account. For salary advance reimbursements, special reimbursement procedures are described in Section 10.D – Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Livonia – Justice Court (2015M-76)
… with two elected Justices. For 2014, the Town reported net revenues from fines and surcharges of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … recovery and data backup. … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, … have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Wayne County Court and Trust Funds (2022-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1City of Yonkers – Budget Review (B6-14-13)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Town of Union – Financial Condition (2016M-192)
… that the Town bills for all water and sewer services based on accurate meter flows and set rates sufficient to cover …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityVillage of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology (IT) contingency … be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Oyster Bay - Financial Condition Management (2020M-74)
… corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… corrective action. Appendix B includes our comment on an issue BOCES officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Mamakating – Records and Reports (2015M-164)
… showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not record the transfer of … manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Plymouth – Board Oversight (2016M-190)
… The Board did not adopt policies over computer data security and did not come to any agreement with the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190CUNY Bulletin No. CU-213
… The applicable Earn Code and the value will be displayed on the payroll register and the employee’s pay stub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employeesTown of Baldwin – Claims Auditing (2023M-113)
… it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and … taken, corrective action. Appendix B includes our comments on the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63