Search
Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… operations and to evaluate the internal controls over cafeteria financial operations for the period July 1, 2012 … $460,500 over the next two years and $36,500 annually. The cafeteria fund’s financial condition has declined over the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board … revenue and expenditure trends, and plans for the future use of reserve funds. Frequently monitor and update the plans …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184XII.4.E Electronic Invoicing – XII. Expenditures
… Fail Voucher Build of this Chapter for guidance regarding vouchers created from electronic invoices that fail in the … should refer to Section 4.E – Identifying and Processing Vouchers of this Chapter for more information regarding processing vouchers created from electronic Invoices. The following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… and equipment. … Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices 2013M244 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
GalenClyde Joint Fire District Board Oversight and Information Technology 2014M329
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Review budget-to-actual reports on a monthly basis and use them to monitor current-year results against budget …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Rapids Fire Company – Credit Cards (2023M-86)
… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 1, 2009, to January 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency … Inpatient Services (Report 2009-S-35). Background Our initial audit report, which was issued on May 3, 2010, … Department of Health (Department) overpaid hospitals Our initial audit report, which was issued on May 3, 2010, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followWeedsport Central School District – Financial Management (2016M-94)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … The District has developed multiyear financial and capital plans. However, including more details in these plans, such … would benefit the District as it faces current and future economic and environmental challenges. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … follow its own purchasing policy by approving vendors for use outside of the competitive process. The Board does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Dutchess County) Village officials did not always use competitive methods for purchasing goods and consumable … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … was properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementHousing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of … authorities were adequately controlling and monitoring administrative costs for the period January 1, 2012 through … and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district … of duties, supervision and oversight. ### For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-407
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cyclePittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveUnified Court System Bulletin No. UCS-259
… of OSC’s automatic processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not … Graded Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 164 of the Laws of 2017 implemented the … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicial