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Chautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111City of Long Beach – Budget Review (B24-7-4)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99West Valley Central School District – Financial Management (2013M-178)
… the annual budget. Include the planned funding and use of all reserves in the annually adopted budget plan to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … million, funded primarily with real property taxes. During our audit period, the District paid claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Niagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a … from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… District purposes and audited prior to payment. Despite minor deficiencies that were discussed with District … of any purchase and limit the use of confirming orders to emergency situations. … Hampton Bays Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… 2017-S-35 ). About the Program The New York State Health Insurance Program (NYSHIP) covers over 1.2 million active and … on providing same-day surgical care. To help control costs, certain in-network ASCs have contract provisions that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… complete report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) … frames; recover refunded funds and remit the outstanding penalty payment to the Supervisor; and conduct an annual …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The … 949 disbursements totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation … to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Agencies Bulletin No. 1571
… HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… System, headed by the Comptroller. (Return to Top) Many Ways to Keep Informed About Your Benefits You are … time of your divorce, you and your ex spouse can agree on how your pension benefits should be divided, or you can have … of membership is before July 27, 1976, and You were in active service on April 1, 1999, and continued in active …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Law Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on … 2015. Chapter 561 of the Retirement and Social Security Law (RSSL) allowed sworn SUNY police officers who were … contributions if I transfer into PFRS? Does this law apply to: Chiefs and Deputy Chiefs (M/Cs) with …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Agencies Bulletin No. 1327
… Purpose To inform agencies of new earnings codes and procedures for … Earnings: The field will be left blank; the system will calculate the D1H amount based on the eligible earnings. End … Pay Lost Time Lump Sum Payments for Accruals Overtime Pay Statutory Workers’ Compensation Benefits Unpaid Leave Summary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonal