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Village of Silver Creek – Capital Projects (2017M-31)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the … 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

East Meadow Union Free School District – Financial Condition (2015M-332)

… ensure compliance with statutory requirements and use the surplus unrestricted fund balance in a manner that benefits … with realistic expenditure estimates. Use excess reserve funds to benefits District residents, in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Clarendon Fire Company – Financial Activities (2023M-50)

… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Edgemont Union Free School District – Information Technology (2024M-37)

… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Federal Receipts – Federal Funding and New York

… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State Comptroller, …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receipts

Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)

… (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village … duties such as maintaining general ledger cash accounts as required. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202

Port Jefferson Union Free School District - Claims Processing (2018M-055)

… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … and 10 extra-classroom activity claims totaling $2,705 to determine whether the claims audit process in place had …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055

State Agencies Bulletin No. 1923

… this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $38.96 to $50.65. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increase

West Seneca Fire District #3 - Capital Reserves (2019M-248)

… complete report - pdf] Audit Objective Determine whether the Board properly managed capital reserves. Key Findings The Board funded reserves by $500,000 more than the amounts … Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248

IX.12.G Check Clearance Patterns – IX. Federal Grants

… pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. Under … Government for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

CUNY Bulletin No. CU-730

… increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes effective in paychecks dated January 27, 2022. OSC Actions At the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increase

Town of New Hudson – Tax Collection (2021M-2)

… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited … as required. Key Recommendation Remit all real property tax collections, penalties and interest to the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

CUNY Bulletin No. CU-700

… increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increase

CUNY Bulletin No. CU-699

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $46.39 to $47.16. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU699 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increase