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Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to … audited at a subsequent Board meeting. Document approved salary rates in the minutes, require a time sheet to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsVillage of Delhi – Audit Follow-Up (2019M-204-F)
… Village of Delhi's (Village) progress, as of April 2022, in implementing our recommendations in the audit report … five-member Board of Trustees and has approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fWall Street Profits for 2014 May Not Reach 2013 Level
… (the traditional measure of industry profitability) may not exceed the level of 2013, according to a report issued … holding companies, including their securities operations, have agreed to pay an estimated $130 billion in settlement … down profits in the first half of 2014 and are likely to do so in the second half as well given the announcements of …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfBemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Unified Court System Bulletin No. UCS-269
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2018 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andRural Roundtable
… (February 2024) A Look at Poverty Trends in New York State for the Last Decade (December 2022) Broadband Availability, … on Broadband Affordability (May 2023) New Federal Dollars for Broadband Deployment (July 2023) Empire State … Emergency Medical Services (March 2024) … List of reports for the Rural Roundtable …
https://www.osc.ny.gov/reports/rural-roundtableState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … property tax collections within required timeframes or in a timely manner; remit real property tax collections … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsMalverne Union Free School District – Fund Balance (2016M-120)
… through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … to fund balance or other reserves. … Malverne Union Free School District Fund Balance 2016M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Department of Transportation Bulletin No. DOT-31
… Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance … Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated 12/13/17 Agency Actions To pay the 2017 Shift Lump Sum Payment to eligible employees, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… students completed high school by their expected graduation date and possessed the skills needed to obtain or … found a significant number of students did not graduate on time and were not prepared for higher education or to obtain …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationStamford Central School District – Fund Balance Management (2022M-199)
audit, school, Stamford, fund balance
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/stamford-central-school-district-2022-199.pdfState Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in … be marked as “Cashed” using this check box. These changes have been added as part of the new uncashed payroll check … Paychecks cashed before September 6, 2016 will not have the “Cashed” box checked. Paychecks that are split and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckTown of DeKalb – Financial Management (2016M-427)
… The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is … by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did … Supervisor's records. Key Recommendations Properly oversee and monitor the firm's work. Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityRandolph Central School District - Financial Management (2019M-232)
… can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 … and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District … $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90