Search
Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … includes the appropriation of $3.5 million of fund balance to help finance operations. The district’s proposed budget … district’s reported unassigned fund balance had declined to a deficit of $369,347. Chenango Valley Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly manage network user account controls to help maintain continuity of business office operations and … control weaknesses were confidentially communicated to district officials. Rondout Valley Central School District … totaling $17,762 and did not maintain documentation to justify why they used nine sole source providers for the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition the annual financial reports and tax cap forms were not filed, as required. As a result, the board … The town’s 2021 tentative budget includes a proposed tax levy of $60,177,065. City of Lockport – Budget Review …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-222
… The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State … Training Stipend) or Leave of Absence/MLL (Mil Lv) on 11/01/2021 are eligible for the Expertise Pay. An employee … taxable gross, and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payState Comptroller DiNapoli Releases Audits
… However, OMH generally does not perform detailed audits or field reviews of providers’ fiscal report information. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsCayuga County - Procurement and Claims Audit (2018M-274)
… allowing third-party access to directly withdraw funds from County bank accounts. County officials agreed with …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… projects totaling approximately $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects … in accordance with agreements and pursue, if feasible, the recovery of underbilled PILOTs. Develop procedures to monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCost-of-Living Adjustment – State Police Plan
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCUNY Bulletin No. CU-283
… who participate in the CUNY Transit Benefit TSA Program and are enrolled in the Express Bus Rider Plan Effective … automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
… who participate in the CUNY Transit Benefit TSA Program and are enrolled in the Express Bus Rider Plan Effective … automatically increase biweekly pre-tax contribution rates and decrease the biweekly post-tax contribution rates for … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programAkron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general … the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Red Hook - Financial Condition (2018M-171)
… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… general fund surpluses. As a result, the Town did not need all of the appropriated fund balance to finance operations. … …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109CUNY Bulletin No. CU-178
… will be included in the employee's regular paycheck or advice dated July 10, 2003, Pay Period 7C Agency Payment … and the amount will appear on the employee's paycheck or advice. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-178-cuny-buy-out-waiver-program-payment-cycle-1103-63003Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … dental and prescription claims on the District’s behalf to electronically withdraw funds from a District bank … Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130