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Sullivan West Central School District – Financial Condition (2014M-40)
… officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary … budgets that include reasonable estimates for expenditures and the use of unexpended surplus funds. Develop a plan for … benefits District taxpayers. Review all reserve balances and determine if the amount reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Village of Pittsford – Board Oversight (2017M-51)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … for the general fund that had insufficient appropriations and adopted sewer fund budgets with overestimated … or other known trends. Monitor the level of fund balance and ensure that budgets are structurally balanced. Update the …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Addison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Fishers Island Waste Management District -- Purchasing (2015M-292)
… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed by an elected … did not always use vendors who provided the best price and did not provide adequate documentation to support …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by … Ten of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newTown of Owego - Water Fund Operations (2021M-205)
… district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or … calculated correctly using Board-approved rates. Review and approve all adjustments prior to implementation by the … performed, determine where significant deficiencies exist and correct any issues noted. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… in SFS. See Section 10.F – Cash Advance Reconciliations and Annual Confirmation of this Chapter. If the advance … the guidance in Section 10.G – Cash Advance Shortages and Overages of this Chapter. If the advance on OSC records … Unit via email at [email protected] . The bank name and bank account number (last 4 digits) should be included in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceSaratoga Springs Public Library – Claims Processing (2014M-351)
… the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board President. … Director or department heads to indicate that the goods and services being billed for have been received. Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective January 1, 2020, the salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Hempstead – Budget Review (B7-13-13)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewPutnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Town of Milford – Justice Court Operations (2014M-279)
… Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is … Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were … a timely manner. Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279SCAM ALERT
… member, retiree or beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only …
https://www.osc.ny.gov/retirement/scam-alertNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the House proposal … President and the majorities in both houses of Congress to get serious about making health coverage more accessible and …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billOther Bulletin No. 30
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-30-april-2016-state-university-construction-fund-scfOther Bulletin No. 27
… criteria Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1131, provide for … should be processed using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-27-april-2015-state-university-construction-fund-scf