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Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Develop and adopt budgets that reflect the District’s actual needs and plans and include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … actual needs and include realistic estimates based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… period July 1, 2010, through June 5, 2012. Background The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of Education, … these benchmarks to improve efficiency and productivity. … Warwick Valley Central School District Potential Operational …
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)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
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
… Issued To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many … for the maximum period of probable usefulness allowed by Local Finance Law section 11.00 and pays an assumed interest …
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, … on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More remains … spending and to limit the use of temporary resources. "New York has made significant budgetary improvements since …
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
… small as a share of city fund revenues, but they do not reflect the next round of collective bargaining or the … Action Plan (SAP). In addition, the city could come under pressure to contribute operating funds to the SAP. Changes in …
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
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Medicaid Costs
… indicates that county general fund budgets (outside New York City) are increasing from $12.0 billion in 2004 to … levy. By 2003, county Medicaid expenditures accounted for 19.1 percent of county general fund expenditures and 73.2 …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism … reimbursement. The ineligible costs included $111,791 in personal service costs for 107 direct care employees and 34 administration employees, and $16,503 …
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 audit covered … C claims in accordance with existing requirements. Develop a risk-based approach to identify and prevent inappropriate …
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 population of approximately …
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)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Capital – 2022 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion … five years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalState Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new … 315555 Payment must be received by February 22, 2024. When complete, please notify OSC by e-mail and provide the …
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)
… which effectively allowed it to circumvent the statutory limits. District officials have exceeded the 4 percent fund … surplus fund balance is within the allowed legal limits. Develop comprehensive policies and procedures related …
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)
… to examine the Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May … capital plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began …
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)
… they comply with Town policies and that they represent actual and necessary Town expenses. We also found that 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)
… audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29 ). About the Program The Office for People With Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-follow