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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve … Steuben Counties. The District is governed by the Board of Education composed of five elected members. The District's …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the … private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the OMB issued Circular A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding agencies and grant recipients for uniform, systematic and periodic … by the Federal and New York State Governments in all grant award notices and state accounting records to account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedOpinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … to §199 of the Town Law where the laterals were described in the original plans for the district or where the cost of … make provision for their construction. Therefore, it is clear that the district was formed with the intent that these …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Rockland Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts … approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by … more than $14.6 million in restricted funds that should have been returned to component districts. The Board has not …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, … asset tracking company to account for the District’s fixed assets, without any formal control procedures in place … the physical inventory report to the District’s existing fixed assets and investigate and resolve all differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … reported for governmental activities in the statement of net assets are different because: Capital assets used in … service funds are used by management to charge the costs of certain activities, such as insurance and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … file the required 2013 and 2014 annual financial reports with the Office of the State Comptroller in a timely manner. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Releases Subway Ridership Dashboard
… on the city's recovery,” said Danny Pearlstein, director of communications and policy, Riders Alliance . “Just as … subway service for our immigrant community members, many of whom have no other means of transportation. We applaud Comptroller DiNapoli’s efforts …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… suffering and provide treatment for people with serious medical problems, but these drugs can also cause serious harm … dispense when prescriptions are ordered via telephone or fax due to the inherent risk of drugs ordered in this manner …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsMission Statement and Performance Measures
… whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting … measures that it has established to show how well it is accomplishing its mission. These measures are organized … whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresCUNY Bulletin No. CU-496
… Purpose To inform agencies of OSC’s automatic processing of the January 2015 Increments and provide agency … who meet the eligibility criteria Background Chapter 287 of the Laws of 2008, Section 6220 of the Education Law and … To inform agencies of OSCs automatic processing of the January 2015 Increments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-496-january-2015-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-565
… Purpose To inform agencies of OSC’s automatic processing of the January 2017 Increments and provide agency … who meet the eligibility criteria Background Chapter 287 of the Laws of 2008, Section 6220 of the Education Law and … To inform agencies of OSCs automatic processing of the January 2017 Increments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-565-january-2017-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-630
… employee is due an increment, the agency must submit a Pay Change on the Job Action Requests page using the Reason code … 016094 (Vistng Distngd Prof). The agency must submit a Pay Change on the Job Action Requests page using the Reason code … 01/01/19 using the Action/Reason code of Pay Rate Change/INC (Increment) and will increase the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-incrementsCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Pension Funds Break New Ground on Board Diversity
… the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia Public Employees Retirement System and Calvert Investments. As a result of the agreements, the Fund has withdrawn the board diversity … Denise L. Nappier said. “By recognizing the importance of a truly diverse pool of candidates for its Board, Monster …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised … Office of Inspector General, Northeast Region, Brian C. Gallagher for their partnership in protecting taxpayers’ …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its … audit focused primarily on expenses claimed on ICLC’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background ICLC …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceTime and Attendance Practices of Selected Employees
… New York City income tax. In June 2010, LIRR paid 41 Car Repairmen for 7,558 hours worked, equating to $271,002. … not actually worked. Similarly, in July 2010, LIRR paid 40 Car Repairmen for 9,449 hours worked, equating to $356,588, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employees