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Broadalbin-Perth Central School District – Cash Management (2020M-65)
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidComptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … three cash advance accounts are overfunded in comparison to their apparent business needs. Department of … $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsTown of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform … Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … consider revising its procurement policy and procedures to require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesCity of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by … findings and indicated that they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Bloomingburg - Financial Operations (2019M-246)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Randolph – Justice Court Operations (2021M-76)
… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Half Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127DiNapoli Announces Results of General Obligation Bond Sale
… Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C Tax-Exempt Refunding Bonds. … bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s … rate multiplied by the ratio of the System graded rate to the System average rate, not to exceed the System graded rate) 10.565% Employer’s graded …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentCUNY Bulletin No. CU-292
… Purpose To provide agencies with information for the manual … Pay Period 1C, paychecks dated 4/12/07 Background Pursuant to the 2004-08 Memorandum of Agreement between the City … (compounded) Agency Actions General Salary Increases To increase the employee’s salary by the percentage raise, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and … Determine whether the Village of Copenhagen Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less … for adding new assets and necessary detailed information to properly identify Department assets. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Hilton Central School District – Network Access Controls (2022M-200)
… and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28