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Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … $78.7 million, respectively. Key Findings The District has an opportunity to save on transportation costs by reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesHammond Central School District – Financial Management (2024M-70)
… of $1.5 million from 2020-21 through 2022-23. This made it appear that the District needed to increase real property …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70June 2002: Advance Refunding Bonds
… calculation" that assumes that districts borrow money for the maximum period of probable usefulness allowed … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … refunding, bonds are refinanced (paid off) by issuing new bonds. Typically, the proceeds of the new bonds are …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, reflecting better budgeting … and $509 million in lower General Fund transfers to Capital funds. If projections are adjusted to offset the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according to a report issued … solid ground, with a strong economy, a balanced budget and out-year gaps that are manageable under current conditions," …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … and maintain designation forms and submit them to the New York State Education Department. Brushton-Moira Central …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Medicaid Costs
… to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their property tax … The Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated … for adults who do not have insurance on their own and who have incomes too high to qualify for Medicaid. …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… 30, 2015. About the Program QSAC is a New York City- and Long Island-based non-profit organization that supports … to children with autism between three and five years of age. Both the SC and SEIT programs are located in … functions was lacking, $4,419 for 4 employees because hours were not documented by attendance records, and $1,748 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The … through Medicare Advantage plans, which have networks of participating providers that they reimburse for services … on 7,072 Medicaid claims resulting in overpayments of $770,935. We determined three of the providers were …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … based on actual performance and economic events. … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the … each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Capital – 2022 Financial Condition Report
… Capital assets include not only highways and bridges, but also facilities for education, government, health, … … Capital assets include not only highways and bridges but also facilities for education government health housing …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalState Agencies Bulletin No. 2197
… is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
To determine the extent of the implementation of the three recommendations included in our initial audit report Oversight of Young Adult Institute Incs Family
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followState Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had … seven consecutive years, an annual update document, which is a required annual financial report, was not properly … policy or multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323