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Town of Moriah - Leave Accruals (2019M-168)

… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Bemus Point Central School District - Financial Management (2019M-216)

… not used to finance operations. The District improperly restricted more than $260,000 in its trust and agency fund. … will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Town of Roseboom - Long-Term Planning (2018M-115)

… equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended useful …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115

Accounts Payable Advisory No. 56

… This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

CUNY Bulletin No. CU-500

… Employees represented by District Council 37 Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increase

CUNY Bulletin No. CU-530

… Purpose To notify agencies of an automatic dues and agency shop fee … and automatically increase the current amount of $25.75 to $26.15 for annual employees, and $13.95 to $14.25 for hourly employees. Agency Actions Notify … To notify agencies of an automatic dues and agency shop fee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-fee

Gananda Central School District – Financial Condition (2014M-62)

… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Lawrence Union Free School District – Financial Condition (2016M-52)

… fiscal year were $98.6 million. Key Finding The Board and District management effectively managed the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Various Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account … Fund Payments Guide to Financial Operations REV. 01/13/2026 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Village of North Syracuse – Claims Audit (2014M-131)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

State Comptroller DiNapoli Releases Municipal & School Audits

… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags … City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

IX.12.H Key CMIA Documents – IX. Federal Grants

… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … raised in the District’s response. 1  Cattaraugus-Little Valley Central School District – Financial Management … Determine whether the CattaraugusLittle Valley Central School Districts District Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Cost-of-Living Adjustment – New Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan

… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … will begin receiving cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …

https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment