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East Ramapo Central School District – Budget Review (B21-5-4)
… and expenditure projections in the 2021-22 proposed budget are reasonable. However, while the total budget is balanced, … aid amounts to fund regular teacher salaries, which are recurring costs the District will have after the federal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Savings Programs: NY 529 and NY ABLE
… on your contributions grow tax free and withdrawals are not taxed if used for qualified educational expenses. If … on savings added to a NY ABLE account, provided the funds are used to pay for qualified disability expenses. NY ABLE …
https://www.osc.ny.gov/savingsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… and bank reconciliations to ensure reconciliations are prepared timely and accurately, and that any discrepancies are promptly investigated and resolved. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between three and four years of age. MIM is reimbursed … services through rates set by SED. The reimbursement rates are based on financial information, including costs, that MIM …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… when fraudulent payments or other significant issues are identified. Meet timely with this Office to discuss the cause when significant findings are identified and steps taken to address them. Work with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018CUNY Bulletin No. CU-735
… in the above bargaining units (TC, U2, U6, TQ, U5) are required to be covered under this program. OSC Actions … Status will be set to “Not Applicable” for employees who are not eligible. OSC has created Action/Reason codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTown of Otto – Town Clerk and Tax Collector (2012M-214)
… the penalty free period. Ensure all duplicate payments are refunded to the individual taxpayers or banks to which they are owed. Perform an adequate annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Submitting Payments for NYSLRS Members – Enhanced Reporting
… and responsible for refunding the member. Please see our Federal Tax Treatment of Member Contributions page for information on tax implications. Rev. 2/23 … Payment for the total amount …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersTown of Sheridan – Cellular Phones (2013M-334)
… determines on an as-requested basis which individuals are provided a Town cell phone, according to the Town Clerk. … stating what amount should be reimbursed, when payments are due and what is to be done if someone does not reimburse …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Comptroller DiNapoli Releases School District Audits
… $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … re-institution of athletics program, and certain utilities are adequate. Additionally, overtime costs will need to be …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Ellicott – Justice Court (2015M-111)
… that bank reconciliations and accountability analyses are prepared and verified on a monthly basis and investigate … with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… example federal or state programs which local governments are mandated to perform). Voluntary nonexchange transactions … currently used for revenue recognition. If the revenues are not available to finance expenditures of the current …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCollege of Fredonia – Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, … to State travel rules and regulations. The five employees are athletic coaches, professors or administrative staff …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Bangor – Board Oversight (2012M-193)
… Town’s budgeted appropriations for the 2012 fiscal year are approximately $981,500, funded primarily with real … and responsibilities to Town officers and employees that are in compliance with laws and regulations. Town officers …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Law. The IDA is governed by a Board of seven members who are appointed by the County Board of Supervisors. For our … reflect these criteria; and ensure all approved projects are permissible in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectCollege of Optometry – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … and regulations. However, we found one instance where a purchase was made on the travel card for a purpose not …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesElmont Public Library – Board Oversight and Professional Services (2014M-060)
… The Board does not audit and approve claims before they are paid from the administrative checking account (ACA). The … otherwise provided by law. Ensure that all Library funds are in the custody of the Treasurer and that the Treasurer …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… residents. The 2013 budgeted operating expenditures are approximately $2.6 million. Key Findings The Board needs … function. Key Recommendations Ensure that disbursements are not made until the related claims have been audited and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Credit Cards – Travel and Conference Expense Management
… submitted by credit card issuers or financing agencies are subject to the standard audit of claims requirements … or expenses. Care should be taken to ensure that employees are not reimbursed for travel expenses that have already been …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… staff. According to ITS’ policies, program managers are responsible for monitoring project deliverables and timelines, and then determining if deliverables are acceptable and milestones have been met. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow