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Prattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. … Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest liability. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Schuylerville – Procurement (2014M-228)
… of goods and services as required by statute. A purchase awarded by the best value method, in which non-price factors … Recommendations Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating … best value method as an alternative for awarding purchase contracts. … Village of Schuylerville Procurement 2014M228 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Village of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we … controls. Complete bank reconciliations accurately and in a timely manner. Properly audit all claims. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277RFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… combined financial statements and eMedNY as described in the RFP. The RFP, and other information as it becomes … Cost Proposal (MS Excel) Official Responses to Questions (in PDF, to be posted on December 18, 2024) Note: the solicitation has been posted in Adobe Acrobat PDF format and may be opened with the free …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli Statement on Governor's Veto of Transparency Legislation
… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Agencies Bulletin No. 2352
… Purpose: The purpose of this bulletin is to notify agencies of the … Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… the same time, demand for goods skyrocketed due to shifts in consumer and business buying behaviors amid the … an existing trend of increasing e-commerce sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales in the City. The sector’s relatively strong job gains over …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingOversight of Undistributed Child Support Funds
… support programs help enhance the well-being of children in many ways, including by enforcing child support … local social services district offices (districts) located in New York City and the State’s 57 other counties (the five … to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of Finance. Funds that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the budgeted amount or contract …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agencies