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Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees … Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were … timesheets to support hours worked. BOCES officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollState Agencies Bulletin No. 746
… deposit advice statements. Affected Employees Employees with direct deposit Effective Date(s) Immediately Background … deposit advice statements that either were undeliverable and returned to the agency and/or unclaimed by the employee. … Actions Agencies must notify employees currently enrolled in direct deposit that if a direct deposit advice statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceCost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processBridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179CUNY Bulletin No. CU-726
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … employee’s record will not be updated: Position and Job do not match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Local Government Audits
… board’s management of fund balance was not effective. As a result, general and highway fund balances increased … did not maintain accurate financial records and as a result, did not provide the board with the necessary …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsCUNY Bulletin No. CU-695
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … employee’s record will not be updated: Position and Job do not match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: NYC Budget Benefiting From Strong Economy
… gaps are relatively small (ranging from 2.1 percent to 4.6 percent of city fund revenues), and the budgets for these … 2011. As of October 2015, the industry was on pace to add 5,000 jobs in 2015, though the industry is still 8 percent … 23 percent during the first three quarters of 2015 to $14.5 billion. The industry may curtail future hiring as it takes …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: … or written procedures concerning financial recording and reporting and has not adequately monitored the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54State Comptroller DiNapoli Releases School Audits
… for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections were properly … not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … The board also did not enter into a banking agreement with a bank that maintains six district accounts and district …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsTown of Carmel – Selected Financial Activities (2015M-201)
… ensure that records were properly maintained and did not deposit receipts in a timely manner. Key Recommendations … for receipts to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Greece Central School District – Retiree Health Insurance (2016M-54)
… and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Putnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit … projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … other rights and obligations. For intangible right-to-use lease and subscription-based information technology …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructurePlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… the Department with equipment and a fire house and funds the Department’s fire protection service operations. As … misappropriated approximately $17,500 of Department funds. Key Findings The Board did not develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50