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Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester … operates three schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. … has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Overpayments of Certain Medicare Crossover Claims
… Medicare is the primary claims payer - and Medicaid, as a secondary payer, pays the individual's Medicare deductibles …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsSUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesDiNapoli Releases Analysis of State Financial Plan
… After two years of extraordinary volatility in state finances, the State … 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next … Making deposits to the rainy-day reserves on or ahead of schedule may help prevent disruptions in critical programs …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planJericho Fire District – Professional Services (2012M-236)
… of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of … 1, 2011 to July 31, 2012. Background The Jericho Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Review of Travel Card Expenses
… This matter has been referred to the Albany County District Attorney’s Office for further investigation. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesReview of Advance Contract Payments
… 2012 through July 2018. We selected 13 contracts valued at $224,000 where the contractors received only an initial … did not obtain any reports from the 13 contractors at the time of our review even though the contracts had …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Justice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfXVIII.1 Capital Projects – XVIII. Capital Projects
… authorities on an enterprise-wide initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires … and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOtego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Opinion 2003-3
… Award Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment … A fire district may not establish a defined benefit plan service award program that provides a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationAlbion Central School District – Financial Management (2021M-200)
… findings and recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Annual Employer Contributions – Employer Contributions and Rates
… during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 (for more … by your organization during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a … state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the bank … the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the drawdown of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… of operations and, as a result, the City lost its credit rating. The City Comptroller failed to file the … critical financial information, such as budget-to-actual reports or cash flow reports, is received. Key Recommendations Update and develop …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96CUNY Bulletin No. CU-843
… employee’s taxable gross, and reported on the employee’s Form W-2. The retroactive payments are supplemental taxable … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactive