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Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
Town of Hempstead Sanitary District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingOpinion 98-18
… is at a "distinct disadvantage" in applying for a certificate of need for the establishment of additional … is our view that this statement recognizes the fact that a comprehensive, detailed statutory scheme governing the … General Municipal Law, among other statutes, constitute a comprehensive, detailed statutory scheme governing the …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Monsey Fire District – Board Oversight (2020M-62)
… the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62State Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … implementing procedures to ensure that establishments are paying the correct amounts. Auditors identified 16 lodging …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Hartwick – Water District Operations (2017M-250)
… The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is … Ensure that accurate information is kept on each property and is compared to the Town’s billing records to ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January … totaled approximately $300,000. Results of Review Based on our limited procedures, it appears that the District has made …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… years ended June 30, 2009. Background Lake Grove, located in Lake Grove, New York, and Mountain Lake, located in Lake Placid, New York, provide special housing and … reported $45.0 million and $18.3 million, respectively, in reimbursable expenses. Key Findings We identified as much …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceSchool of Professional Studies – Controls Over Bank Accounts
… in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was … Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing accounts. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Background ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of … four SED-funded, rate-based preschool special education programs to 213 children from school districts located in … be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 859
… to pay the Licensure Premium. Affected Employees Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or … as required by the federal government for Medicaid billing; For Psychologists, a New York State license in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 2240
… is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … Compensation-related benefits are also exempt from federal income taxes, New York State income taxes, and local … return from leave. This applies to the following payroll deduction codes: Plan Type Deduction Code Description 46 403 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersJustice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 Legislative …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Comptroller DiNapoli Releases Municipal Audits
… notification policy and has never tested its disaster recovery plan; therefore, information may not be adequately … adequate receipts for all collections and did not properly account for attraction tickets purchased in bulk and sold at … addition, the board did not adopt a comprehensive disaster recovery plan. As a result, the town has an increased risk …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in the … February 1, 2020 and August 30, 2024, in the Town of New Windsor, and elsewhere in the State of New York, the … warrant which was executed at the defendants’ Town of New Windsor residence by investigators of the Orange County …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsx