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Geneva City School District - Reserves (2018M-51)
… $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and potentially unnecessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51CUNY Bulletin No. CU-408
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Deduction mailbox. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… 28, 2017 OSC Actions SC will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and increase as follows: Current Biweekly Rate New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Deduction mailbox. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeSpencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… and ensure all professional services are procured in accordance with District policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up … documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required . The AUDs were between …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that the respective duties of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The … that may be carried over into the next school year. As a result, real property taxes have been significantly higher …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We … 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-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136