Search
CUNY Bulletin No. CU-799
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Dates: The health benefit rate changes are effective in paychecks dated October 31, 2024, for employees on the … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesTown of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … budget is $743,038. Key Findings District officials did not award the appropriate number of points to volunteers for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … annual budget is $1.2 million. Key Findings The Board has not properly monitored budgets and managed fund balance in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Pekin Fire Co. President Dipped Into Bell Jar
… collection for his personal use, and falsifying records to hide his theft, according to New York State Comptroller Thomas P. DiNapoli. Amacher, 49, of Sanborn, in Niagara County, allegedly withdrew $1,800 from the …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarNorth Salem Central School District – Time and Attendance (2016M-209)
… (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers … approximately $40.8 million. Key Findings The Board did not establish policies and formal written procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Village of Waterford – Board Oversight (2022M-70)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. … the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … nearly $5 million in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23CUNY Bulletin No. CU-780
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … must notify affected employees of the changes communicated to agencies in the January 2024 memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesTown of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … funds without clear plans to use this money. The Board did not annually audit the records of the Supervisor, Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca … approximately $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The … during the audit period. The current fuel vendor did not deduct taxes from invoices because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an … total approximately $99,000. Key Findings The Board did not segregate key financial duties and did not implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … approximately $42.8 million. Key Findings The Clerk has not established written policies and procedures for cash … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the … The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 … $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … $1.4 million. Key Findings Water customers were not billed late fees in accordance with the Village code. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County … the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54