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DiNapoli Releases Bond Calendar for June and July
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… incidents and their small businesses have suffered as a result of COVID-19. In December 2021, Comptroller DiNapoli released a report and held a press …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Homer Central School District – Financial Condition (2013M-306)
… Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306DiNapoli Releases Bond Calendar for March and April
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… operations as budgeted. The District did not establish a reserve plan which details the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … pace. The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Long Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 … surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1995
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at a DOH facility. Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainSmithtown Fire District – Capital Project (2014M-231)
… procedures to be followed when authorizing capital asset construction. … Smithtown Fire District Capital Project …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… [read complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds … none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were … reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialTown of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Perry Central School District – Financial Management (2017M-118)
… through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, … under which reserve funds will be used. … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Riverhead Central School District – Vendor Master File (2017M-139)
… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County … inventory of motor vehicles. Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. … …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Columbia-Greene Community College – Information Technology (2017M-213)
… websites which could expose the network to virus attacks or compromise systems and data. The College has never tested …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213