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Chenango Valley Central School District -- Budget Review (B17-4-5)

… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … with the fiscal year during which the municipality or school district is authorized to issue obligations and for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Town of East Hampton - Budget Review (B20-7-10)

… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Town of Davenport - Transparency (2018M-85)

… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess … Clerk should maintain timely and more detailed minutes and submit them to the Board for its approval. The Board should …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Village of Hempstead – Budget Review (B7-13-13)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13

State Police Bulletin No. SP-151.1

… bulletin supersedes Payroll Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description … 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Bolton Fire District – Credit Cards (2017M-180)

… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire … monthly credit card statements to individual receipts. The District incurred $116 in late fees and $112 in finance …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The District did not claim … cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the District could have realized … claimed Medicaid reimbursements for all eligible Medicaid services provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… limits and the assignment of credit cards and establish daily credit limits and purchase restrictions as required by … deliberate audit of credit card bills and charges prior to payment …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

IX.5.B Billing for Onboarding Agencies – IX. Federal Grants

… Agencies that have started using ESA are considered to be “Onboarded” agencies. Onboarded Agencies: Establish … Billing Process (See Chapter XIV, Section 15.E of this guide on how to set this up in the Project Guide) Interface … wait for payment date to begin billing. There is a two-step billing approval process before expenses can be drawn. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies

Hortonville Fire Company – Financial Activity (2014M-210)

… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future

… greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The agreements are part of DiNapoli’s broader strategy to protect and grow the Fund’s long-term value through sustainable investments … greenhouse gas GHG emissions and helping safeguard the New York Common Retirement Funds Fund longterm investments …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-future

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Fishers Island Waste Management District -- Purchasing (2015M-292)

… contract to a vendor who does not submit the lowest bid or quote. …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Cost-Saving Ideas: Containing Employee Health Insurance Costs

… cost of premiums, and employees increase their take-home pay. Determine the potential savings of the plan by surveying … a stop-loss policy from an insurer to cover catastrophic healthcare costs above a certain amount. Contact other local …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs

Comptroller DiNapoli Releases School Audits

… his office completed audits of the  Central Valley School District ,  Cornwall Central School District ,  Cuba-Rushford Central School District ,  … Central School District ,  Newburgh Preparatory Charter High School ,  Trumansburg Central School District  and the  …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits

VI.2.B Policies/Laws – VI. Budgets

… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 budget will be fully segregated as available. Generate Parent …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws