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New Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mMetroPlus Health Plan: COVID-19 Enrollment Trends
… care workers of City agencies, and private plans through NY State of Health (NYSOH, the State’s online marketplace) … In line with the DOH’s efforts toward statewide Medicaid payment reform, H+H and MetroPlus have entered an agreement … patient satisfaction, such as keeping appointment wait times low, to continue to attract MetroPlus members. These …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 93-14
… The district, which was established in 1984, includes two villages and a portion of a town between the two villages. In 1985, the existing village sewer systems … on behalf of the district. You indicate that the owners of two properties in one of the villages, not currently served …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2000-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 8, 2000 William N. Young, Jr., Esq., Attorney at Law Fort Hunter Fire District 1 Although the criterion set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Madison County) The board does not review cash receipts, bank statements, canceled … are in place to safeguard moneys, however, the justice does not ensure the clerk is pursuing collections of unpaid …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2010-3
… and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan Account …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2005-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New … compensation under section 207-m of the General Municipal Law. This is in reply to your inquiry concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Member Contributions
… Whether a member contributes, and how much, depends on their tier . However, exceptions may apply to some members … or the Police and Fire Retirement System (PFRS), depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 … Excluded from Tier 6 Contribution Rates A recent law temporarily excludes overtime pay earned from April 1, …
https://www.osc.ny.gov/retirement/employers/member-contributionsHoneoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Greenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161City of Yonkers – Budget Review (B6-15-15)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Fire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling … to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Port Jervis City School District – Financial Condition (2022M-152)
… by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the … New York State Health Insurance Program/Department of Civil Service: Empire BlueCross BlueShield - Payments for …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Newark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive … action. … Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Rockville Centre Union Free School District – Information Technology (2023M-140)
… complete report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m