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Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through … component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
NorwoodNorfolk Central School District Claims Auditing 2016M288
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … regarding the purpose, use and replenishment of funds for any of its reserves. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … by the Town Board, which comprises the Town Supervisor and four elected Board members. The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Tier 6 Defined Contribution Plan Option
… Employees newly hired on or after July 1, 2013 have the option to choose either the traditional defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… spending over both capital programs that do not yet have an identified funding source. Like the MTA, the public …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… said DiNapoli. "As successful as New York's 35,000 farms have been, however, they are also facing unprecedented …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmState Agencies Bulletin No. 1160
… or after the effective date of the increase, the payroll system does not consider the AC-230 when calculating the … that exceeded the number of days reported the payroll system will calculate the adjustment of earnings based on the … the effective date of a salary increase. The payroll system will calculate an adjustment for all earnings reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andXII.5.K Federally Reportable Payments – XII. Expenditures
… shelter workshops) Hospital/Medical Payments Payments to any entity for medical or healthcare services, except for … for settlements or judgments Business Units do not have to report the following types of payments as they are … for the appropriate withholding class. If New York State does not comply with the IRS regulations, the IRS will assess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private Equity … achieve,” said Kevin Phelps, general partner of Trillium Group. “The combination of a robust University of Rochester … team has proven to be a winning formula. Trillium Group is proud to have been able to assist another emerging …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli: MTA Financial Outlook Improved
… its financial position for the future. Because fares have soared in recent years, a time when many riders could … modernization and expansion. The state and city, however, have yet to identify the sources for $9.2 billion of their …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedChanges in Federal Policies Pose Significant Risks for New York City's Budget
… under the Affordable Care Act, which could increase the number of uninsured people and cause health care costs and …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetFinancial Condition and Selected Expenses
… racing operations (which exclude the VLT revenues) have generated multimillion dollar annual deficits. Excluding VLT revenues, NYRA would have generated cumulative operating losses of $109.3 million … not prescribed by the Franchise Oversight Board (FOB) or any other authoritative NYRA guidance. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expenses