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2019 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingHaldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-322023 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds2024 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-155
… or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newSweet Home Central School District – Financial Management (2022M-166)
… restricted surplus funds in a debt reserve. As a result, District officials were not transparent with … was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of … each year and real property taxes were increased by $4.5 million or 9.7 percent during the audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Ephratah – Accounting Records and Reports (2022M-138)
… Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 … the Supervisor’s records. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… over bank checks and transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that … Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51State Comptroller DiNapoli Releases Municipal Audits
… exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in … (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0About Offering a Retirement Plan – What Every Employer Should Know
… a Retirement System plan to your employees? Being part of NYSLRS enables municipal employers, regardless of their … in career-long employment. The plans administered by the New York State and Local Retirement System: Provide public employees …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Westminster 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-servicesCUNY Bulletin No. CU-613
… Actions OSC will identify employees in Bargaining Unit TT with Union Dues (Code 231) and Agency Shop Fee (Code 220) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorEnding Your Membership – Police and Fire Plan
… seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public employment … transfer your membership to another New York State public retirement system; If you retire; or If you die. “Public … employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipUnified Court System Bulletin No. UCS-309
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance