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Town of Wellsville – Budgeting (2021M-112)
… operations. During our audit period, from 2018 through 2021, the Board levied additional real property taxes in each …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112About Unclaimed Funds
… in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking … Victims Learn about our partnership with Project HEART Unclaimed Funds by County and Region See how much money is …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsRye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesMorristown Central School District – Claims Audit Process (2016M-257)
… of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. Background The Morristown Central School District is located in the Towns of Morristown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Lexington – Town Clerk (2017M-188)
… whether the Town Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program … CFR-reported financial information. During the 2019–20 school year, Empower served 94 preschool children in the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audit
… and $17,565 in finance charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditNew York Mills Union Free School District – Financial Management (2016M-107)
… appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently … last four years. By maintaining excessive or unnecessary fund balance, the Board and District officials have withheld …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Chazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Preparing for Retirement
… Retirement plan Date of membership Total credited service Contribution and loan balances Employment and salary data … keeping your long-term goals in focus. (Return to Top) 6 Months Before You Retire Locate proof of your birth date We … your retirement will be processed as if you had selected: Tier 1 or 2 members, the Cash Refund — Contributions option; …
https://www.osc.ny.gov/retirement/members/preparing-retirementTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, … Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessClyde-Savannah Central School District – Network Access Controls (2020M-122)
… ] Audit Objective Determine whether Clyde-Savannah Central School District (District) officials ensured network access controls … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Medicaid recipients who demonstrate a pattern of misusing and abusing the Medicaid program. Medicaid recipients in the … or via referral from those providers. Generally, claims for non-emergency services submitted for a restricted … inpatient, practitioner, laboratory, and durable medical equipment services on behalf of Medicaid recipients who had …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mGreater Johnstown School District - Payroll (2018M-267)
… authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267