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Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured access to the network, student information and financial applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/springville-griffith-institute-2021-148.pdfCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (2019-S-6) 90-Day Response
To determine whether the Rochester-Genesee Regional Transportation Authority was complying with requirements to maintain its systems at vendor-supported...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19s6-response.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfImproper Medicaid Payments to Eye Care Providers (Follow-Up) (2018-F-28) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f28-response.pdfCUNY Bulletin No. CU-386
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … .5 rounds down). Increases will be applied in accordance with the eligibility criteria set by the CUNY University … employees, a raise row effective 10/20/09 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffCity of Troy – Budget Review (B5-14-23)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments … to display a trend of declining financial position and the proposed increases in revenues for the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Accidental Death Benefit – State Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an … court decisions for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an … court decisions for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The claims/deputy claims auditor: approves vouchers and invoices submitted to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorSchool Tax Relief (STAR) Program (2012-MS-6)
… review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. Local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Federal and State share if applicable, but are required to set up Funds Distribution to determine what charges will go … projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection general ledger … any bills or AR Item amounts and the Contract status is set to PENDING. Agencies are responsible for tracking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesAudits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Village of Monticello – Board Oversight (2013M-226)
… The Village’s annual budget for the 2012-13 fiscal year was $11.9 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Central New York Regional Market Authority – Financial Condition (2024M-18)
… – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) … they did not budget enough for base pay, overtime and new staff. The Board also approved and paid the former …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… period, New York State Comptroller Thomas P. DiNapoli and the New York State Police announced today. “Ms. Simchik … said. “My office makes it a priority to combat fraud and protect public money. I thank the New York State Police … We will not tolerate any illegal financial acts, and I applaud the work of our members and our partners at the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) The board did not adopt and … not always develop reasonable budgets or use unrestricted funds to benefit district taxpayers. Over the last three …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue … contain sufficient descriptions to determine the benefits, rights and responsibilities of all parties to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348