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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andFonda-Fultonville Central School District – Reserves Management (2021M-157)
… amounts are necessary and reasonable. Consult with legal counsel as to the appropriate remedy for addressing improper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157State Agencies Bulletin No. 2199
… automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageVillage of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … policy. Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency situation. … Western Suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andElmira City School District – Financial Condition (2014M-348)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Florida Union Free School District – Information Technology (2017M-146)
… whether internal controls over information technology (IT) were appropriately designed and operating effectively for … 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Opinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of … Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Examination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. … to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… dispense when prescriptions are ordered via telephone or fax, due to the inherent risk of drugs ordered in this manner …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and … (Managers) must ensure that all services are provided in accordance with service provider agreements and that …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Mental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdfHoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6State Agencies Bulletin No. 314
… Note: This Bulletin is for All Agencies, except CUNY. Purpose To announce increases in Maintenance Rates for employee housing and meals. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $34 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andTown of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17