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DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … economic regions of the state, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Oversight of the Agricultural Assessment Program
… assessment roll years 2014 through 2016. Background The New York Agricultural Districts Law was enacted in 1971 to … action relating to the error that affected the AAV used in arriving at agricultural property assessments and the related …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programTown of Deposit - Budget Review (B4-14-22)
… and is funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based on the results …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… equipment and supplies (totaling $4.1 million) that may have been eligible to be covered by the Medicare hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… always accurately compensate employees or require adequate support for hours worked. Therefore, payroll errors went … by the School and determined: Officials lacked records to support compensation totaling $18,527 they paid three hourly … compensation errors totaling $5,188. Officials could not support they provided the Board with sufficient information …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling … night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain a log for fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesHamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMedicare Part D – Federal Prescription Drug Benefits Program
This bulletin highlights the Medicare Part D Federal prescription drug benefits program and provides appropriate accounting guidance for Federal subsidies recei
https://www.osc.ny.gov/files/local-government/publications/pdf/medicared.pdfGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… Develop realistic estimates of appropriations and the use of fund balance in the annual budget. … Greenwood …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 1393
… payroll earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not … Officer or SFS agency coordinator. Affected Employees The accounting, reporting and payroll distribution data for employees paid through PayServ Background In order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideForestville Central School District - Information Technology (2019M-170)
… personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … … whether personal private and sensitive information PPSI on or accessed through the Districts information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Lynbrook Union Free School District – Special Programs (2016M-45)
… Director’s duties or implement compensating controls. Records maintained by the Director pertaining to the … Develop procedures to ensure that all playground program records are complete and accurate. Ensure that all money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Chenango Forks Central School District – Financial Condition (2014M-98)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Ensure that activity funds are maintained in accordance with District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… can be ChartField values and/or cost centers, depending on how the Billed Agency will process the transaction. If … using either SFS ChartFields or cost centers, depending on how the transaction is being created. The revenue (credit – … using either SFS ChartFields or cost centers, depending on how the transaction is being created. The journal is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing