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Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesBaldwinsville Central School District – Financial Management (2016M-65)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 … requirements. Develop and adopt a multiyear financial plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… State Police and Steuben County District Attorney Brooks Baker. Their joint efforts discovered Hamilton … actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for their partnership in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background … four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 … written back-up procedures and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… and incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … million. Key Findings While City officials had procedures to properly authorize capital projects, they did not …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Mamakating – Records and Reports (2015M-164)
The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for the period January 1 2014 through January 23 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… for cash receipts for the senior center or the Receiver of Taxes. The Board did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated … capital needs. The plan should be monitored and updated on an ongoing basis. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Fund Financial Data – 2021 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/2021-fcr/fund-financial-dataV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the … as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account … REV. 04/06/2018 … The Account ChartField identifies type of resources acquired or disbursed and defines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTown of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … minutes indicate that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or … nine cases. Key Recommendations Submit monthly reports to the JCF by the tenth day of the succeeding month, as …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Fund Financial Data – 2022 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during the year. General Fund Balance (GAAP Basis) Increases From Prior …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataComptroller DiNapoli Releases Annual Review of MTA Finances
… positions. In total, the authority would reduce the number of subway maintenance employees funded by the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesUnified Court System Bulletin No. UCS-164
… (1) or more of the following exception criteria will not have their adjustment calculated automatically. OSC will, … provided the following conditions are met and the judge does not meet the exception criteria described in the … Agency Actions in Pay Period 20C Agencies must not report any actions for Pay Period 20C until after the 12/22/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… (1) or more of the following exception criteria will not have their adjustment calculated automatically. OSC will, … for these employees. Exception Criteria: Judges who have Q06 - Q11 balances for 2011. Non-judicial employees who … provided the following conditions are met and the judge does not meet the exception criteria described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-court