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Randolph Academy Union Free School District – Financial Management (2015M-248)
… District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph … it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The … totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit … committee because it was unaware of the requirement to do so. The District did not use a competitive request for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether … adequate oversight of the issuance and use of the District's general purpose credit cards for the period January 1, 2015 … of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Overview – Legacy Reporting
… have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See the … using the enhanced reporting format report more data on employees, retirees, etc., which will enable NYSLRS to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… be fully transparent on how the projects it has chosen to prioritize are the right ones to improve safety, frequency and reliability of service. This … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programOpinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of … 84-36, p 44). We have also noted that these special acts do not define the phrase "care and relief", and that we are …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… in a Plan, and the Plan arranges for the provision of services its members require. For the period January 1, … Plans $15 billion in capitation payments. The Department of Health (Department) can recover inappropriate capitation … a Plan and the Plan was not “at risk” for the provision of services during the disenrollment period (i.e., the Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… take corrective action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Opinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … serve town purposes. The dredging work may be carried out by the town highway superintendent provided such work is … contains authority for a town to expend monies from taxes levied for the fiscal year in which the expenditure is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period January 1, …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andState Police Bulletin No. SP-228
… BU17 receiving Supplemental Location Pay in Location of NYC, Rockland and Westchester. EarningsCode: SPL … GoalBalance: Leave Blank Supplemental Location pay (SPL) (NYC, Rockland or Westchester) EarningsCode: SPL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increases