Search
Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara … with reserve funds. Key Recommendations Develop realistic estimates of appropriations and the use of fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Town of South Bristol – Financial Management (2015M-140)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The … multiyear financial plan to establish long-term objectives for funding long-term needs. Annually audit or cause the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Greenville Fire District - Fixed Assets (2019M-223)
… their possession could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did … Board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … plan that includes the use of capital reserve funds and their funding goals. Clearly identify the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Village of Pelham – Information Technology (2016M-410)
… sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. … is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 … Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates … plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98DiNapoli: Tax Cap Set at 2% in 2024
… at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Data Sources – 2022 Financial Condition Report
… Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of Labor Statistics U.S. Energy Information Administration U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingState Agencies Bulletin No. 2002
… in the calculation of percentage-based dues for PEF members. Tax Information: These earnings are taxable income, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationWhite Lake Fire District – Budgeting Practices (2013M-156)
… County. The Board of Fire Commissioners consists of five elected members. The District’s general fund budget … its annual operating budgets. In three of the last five fiscal years, the District spent more money than it …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156CUNY Bulletin No. CU-288
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2003-2007 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 21, 2006 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialState Agencies Bulletin No. 1206
… Affected Employees Control-D users Effective Date(s) The Control-D upgrade will be completed between 6:00 a.m. and 9:00 a.m. on November 19, 2012. OSC Actions OSC is … Questions mailbox. ( [email protected].ny.us ) … To provide information about an upgrade to ControlD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade