Search
Lyndon Fire District – Disbursements (2022M-132)
… report – pdf] Audit Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided … were authorized, supported and for appropriate District purposes. Key Findings Aside from minor exceptions, … Determine if the Lyndon Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Buffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsTaxes and Your Pension
… income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … payment. Your 1099-R tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing … unless you make timely payments of estimated tax. Other Ways to Update Your Withholding You can download, print and …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionTown of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the inventory list. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Buffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The … made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Copiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration … date of the final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Street and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135About the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… our borough’s well-being." "Comptroller DiNapoli’s report of the Bronx’s economic success illustrates the resilience of the Bronx and the hardworking residents, especially our … unemployment rate was higher than the citywide rate of 4.5 percent in 2017 and the seventh highest of the state’s 62 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesMohawk Valley Faces Challenges But Bright Spots Exist
… faces economic challenges and population losses, but job increases in health care and some manufacturing sectors, … region faces economic challenges and population losses but job increases in health care and some manufacturing sectors …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existWest Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40