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CUNY Bulletin No. CU-603
… employees with Dues (Code 271) and Agency Shop Fee (Code 251) and automatically increase the current amount of $48.64 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-603-international-union-painters-and-allied-trades-iupat-localPiseco Common School District – Authorized Investments (2023M-172)
… conditions to place unauthorized investments in authorized accounts. Consider all four objectives of a comprehensive … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… and permissions in financial and student information applications. Key Findings District officials did not … and permissions in financial and student information applications. As a result, there is a significant risk that … permissions in the financial and student information applications. Key Recommendations Ensure that unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andBelfast Central School District – Reserve Funds (2021M-135)
… report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education … Determine whether the Belfast Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Maybrook – Financial Condition (2020M-54)
… revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Village of Horseheads – Collections (2023M-169)
… The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169CUNY Bulletin No. CU-611
… Employees represented by District Council 37, Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-611-dc37-local-2054-dues-and-agency-shop-fee-increaseTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… to comply with Town Law. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Federal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and District officials ensured check signings and online banking transactions were appropriate and secure. Key … and District officials did not ensure check signings and banking transactions were secure. The District Treasurer … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… These amounts are excessive and could be used to reduce the TW general fund’s tax levy. Improperly funded … current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a manner … benefits Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not adopt or enforce key financial policies. As a result: The Treasurer lacked guidance to adequately perform … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial … Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCity of Long Beach - Financial Condition (2019M-133)
… [read complete report - pdf] Audit Objective Determine whether the Council and City … of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTown of Hyde Park - Payroll and Time Records (2018M-225)
… complete report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll … Determine whether the Towns payroll and time records were accurate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225MWBE Waivers Granted
… been taken to promote MWBE participation in accordance to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's previous five quarters. …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted