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NYS Common Retirement Fund Reports Third Quarter Results
… reflect a fraction of the Fund’s annual investment return. About the New York State Common Retirement Fund The New York …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsColumbia County – Payroll (2014M-121)
… 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… whether District officials effectively managed general fund balance and whether extra-classroom activity (ECA) funds … approximately $30.5 million. Key Findings Unrestricted fund balance at the end of 2016-17 was almost $4.8 million, … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraConesus No. 1 Fire District – Internal Controls (2014M-46)
… policies, timely annual audits and the use of reserve funds. Prepare formal written bank reconciliations. … Conesus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104CUNY Bulletin No. CU-583
… Job Title Current Rate New Dues Rate SB 9704842 CAMPUS SECURITY OFFICER III $25.67 $31.86 9704846 CAMPUS PUBLIC SAFETY SERGEANT $28.93 $31.86 SE 9704841 CAMPUS SECURITY ASSISTANT $15.66 $17.25 SL 9792210 CEMENT MASON $43.94 $46.39 SM 9704845 COLLEGE SECURITY SPECIALIST $31.68 $34.89 SP 9712202 SUPERVISOR STOCK …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear … Key Recommendations Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Williamsville Central School District – Financial Management (2022M-193)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … audit school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… controls. Assign financial system user access rights based on job duties. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a … provides information on why Accounting Dates in Accounts Payable may sometimes differ from those recorded in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Village of Hewlett Neck – Financial Management (2022M-35)
… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, the former … resigned from his position in November 2022, was sentenced to a one-year conditional discharge and paid the Village full …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Yorkshire – Financial Management (2021M-109)
… take corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Mineola Union Free School District – Financial Condition Management (2021M-44)
… or about nine percentage points above the 4 percent legal limit. Key Recommendations Develop budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and