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Town of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Sayville Public Library – Treasurer (2016M-334)
… our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 … did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Brookfield Central School District – Financial Condition (2014M-48)
… and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Operational Advisory No. 34
… is related to a Federal Customer Contract (Grant), a two-step process is required every time one is created. Once the … SFS. The following SFS Job Aids can assist with this two-step process: Step 1 - Creating an activity : JAA-PPM101-041 Update Activity using …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively … procurement policy annually and include guidance about the use of State and County contracts. Ensure that City officials …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions … The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Village of Monticello – Payroll (2022M-59)
… [read complete report – pdf] Audit Objective Determine whether Village of … processing. Review the overpayments identified in this report and seek reimbursement, if necessary. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… which it was entitled. Key Findings District officials did not identify students who received Medicaid-eligible services … with these services. As a result, the District did not receive about $20,000 for reimbursements to which it was … for Medicaid during the 2021-22 school year, officials did not file for reimbursements. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Licensing and Monitoring of Proprietary Schools (Follow-Up)
… financial interests – that is, tuition investments – are protected. As of January 20, 2023, there were 359 … deadlines. The Bureau is required to conduct inspections at each school at least once every licensure period to … schools and utilizing its database to look for warning flags of future closings. Overall, we found that the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followMTA-NYC Transit Medical Assessment Centers
… and assessments are done at one of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are assigned to a MAC according to their work location. If testing is needed, … that employees were not always assigned to the closest MAC. This practice cost about $151,000 during our audit …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersSUNY Bulletin No. SU-139
… Purpose To explain OSC and agency procedures for the use of the leap year salary calculation. Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL or CYF Effective Date(s) Effective 9/1/07, Pay Period … will be changed to reflect the leap year factor of .038251 effective 9/1/07 for CAL and CYF employees. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-139-leap-year-salary-calculation-fiscal-year-2007-2008-sunySUNY Bulletin No. SU-151
… is changed to calculate the biweekly payment based on 366 days in that fiscal year. Since the academic year beginning … earnings, such as ALR , CHS , etc. Employees entitled to a full biweekly paycheck will receive their Regular Salary and … Annual Additional Earnings as follows: 8/21/08-8/31/08 11 Days at Leap Year Factor .038251 9/1/08-9/3/08 3 Days at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-151-non-leap-year-salary-calculation-fiscal-year-2008-2009DiNapoli Releases April State Cash Report
… "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion … from payments made with annual tax returns and requests for filing extensions as well as an increase in refunds. The … $1.1 billion, or 10.9 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Western Sullivan Public Library . “In today’s fiscal climate, budget transparency and … could properly oversee the village’s financial activities. In addition, the board did not ensure that the … filed the village’s annual financial reports in a timely manner. Cortland Housing Authority – Financial …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsReporting Regulation for Elected or Appointed Officials
… appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this … in an employer’s time keeping system that consists of a daily record of actual time worked and time charged to …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2005-3
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) SCHOOL DISTRICTS -- Powers and … of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits