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Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Johnsonville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Indian Lake Central School District – Claims Auditing (2016M-15)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementCUNY Bulletin No. CU-447
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University … 7/12/12, Pay Period 6L/7C Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations … announced his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… passing of the state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags … will add recurring spending, and it is yet unclear to what extent they are supported by recurring revenues. Using … budget and release a detailed analysis in the coming weeks." Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardWyandanch Union Free School District – Budget Review (B21-7-1)
… letter. The District's proposed budget complies with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Richmondville – Disbursements (2012M-178)
… County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … $1,386 were made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Genesee Falls – Fiscal Stress (2013M-146)
… at December 31, 2012. The general fund currently had a positive fund balance of $33,550 as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… 2014 through April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is governed by an elected five-member Town Board. The Town’s … bookkeeper’s work to ensure that all financial activity is accurately and completely accounted for and that monthly …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Cost-Saving Ideas: Establishing an Effective Fleet Management System
… more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and mid-sized cars and calculated the total cost of operating the vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial … 800 students and 220 employees, is governed by an elected seven-member Board of Education. Budgeted school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… The Schuyler County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by … allow for the recovery of previously granted benefits if job creation goals, economic goals or other terms of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… individuals charged with a crime, or otherwise entitled by law to counsel, who are financially unable to afford counsel, … assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … Law and State Executive Law were amended in April 2017 and now require counties to implement OILS criteria by April 1, …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. … members do not review monthly reports provided by the Director for accuracy or completeness. The Department does …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126