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Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY … rate(s), the agency must submit the following requests: For all rate increases, request a Pay Change with the … the new hourly rate. A separate request must be made for each of the rows that exist on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Piseco Common School District – Authorized Investments (2023M-172)
… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments. The Board did not develop procedures to address investment requirements. Key Recommendations … the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172State Comptroller DiNapoli Releases School Audits
… purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … compares invoices against only the purchase orders, which does not always provide adequate documentation about the vendors’ prices. The claims auditor does not compare invoices against quotes, bids or government …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1XV.2 Fiscal Year Period – XV. End of Year
… year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the State Fiscal Year, the last business day of the State fiscal year is identified in the Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodFranklin Square Public Library - Claims Audit (2018M-48)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Accounts Payable Advisory No. 67
… of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestAlbion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the … District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … purchasing policy. Documentation was not maintained to support the reasoning for the Legislature’s selection of a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Westport Central School District – Internal Controls Over Payroll (2014M-013)
… through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, … Westport Central School District Internal Controls Over Payroll 2014M013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for … Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCUNY Bulletin No. CU-595
… between CUNY and the PSC for the Term of 10/20/2010 – 11/30/2017 and the CLIP Start Title Agreement Summary dated … Lead Instructor Differential: CLD (CUNY-Lead Differential) ACL (Adj-CUNY-Lead Differential) RDL (Retro-CUNY-Lead …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialState Comptroller DiNapoli Releases Municipal Audits
… reserve transfers that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether … February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Walton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… if adequate policies were adopted to safeguard the District’s information technology resources for the period … October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153