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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… the Business Office for deposit. System users were granted access to functions of the financial software applications … the Superintendent with the responsibility of assigning access rights (administrative rights) to the financial … checks. Evaluate employee job descriptions and assign user access rights to match the respective job functions. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 2134
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650) since their fiscal year does … and NYSPO bulletin boards for additional information and updates. Agencies should notify the Division of the Treasury …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650) since their fiscal year does … and NYSPO bulletin boards for additional information and updates. Agencies should notify the Division of the Treasury …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksVillage of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … is occurring. Estimate water consumption for municipal usage, such as for hydrant flushing and firefighting. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Agencies Bulletin No. 2130
… the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the … Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650) since their fiscal year does … and NYSPO bulletin boards for additional information and updates. Agencies should notify the Division of the Treasury …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksNiagara 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-s9-13-2Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Comptroller DiNapoli Releases Municipal Audits
… cancelled check images or invoices. In addition, the board does not require the treasurer to perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… the period for which the service is to be provided. In short, such a clause provides the vendor with the ability to … over other bidders who based their bids on the full term of the agreement as set forth in the solicitation issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… property to the State Comptroller as prescribed by statute. Records maintained by the county clerk and …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… manageable, a list of account codes has been developed and organized according to industry best practices which requires …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Dover – Financial Activities (2013M-139)
… tax payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139UnitedHealthcare – 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-ambulatoryTown of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Fund Financial Data – 2021 Financial Condition Report
… inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … billion surplus in the General Fund. For more detail, please see the Governmental Funds Statement of Revenues, …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … Ensure that resolutions are clearly defined and enter into inter-municipal agreements with any municipality for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Controls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, … Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as … and the 10 cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percent