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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Cancer Service Network, Inc.
… Purpose The objective of our examination was to determine whether contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services … Cancer Services Program provides free cancer screenings to uninsured and underinsured income eligible New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… his interest in writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly performed engineering work on District projects. If he was involved with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditWindows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … with six recommendations in a separate, confidential report to ITS officials for their review and comment. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementOversight of Chemical Dependence Residential Services (Follow-Up)
… care in the nation, with approximately 1,700 prevention, treatment, and recovery programs providing services for over …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Department’s current measure of satisfactory alignment is very easy to meet. More explicit Department expectations for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… the following statement today following Amazon’s agreement to conduct and publicly release an independent racial equity … May 25. “For Amazon, one of America's largest employers, to prioritize and examine its impacts on racial equity is a … in corporate America. We commend the company for listening to its shareholders who understand that fostering diversity, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent over the … of last year. “For the second straight month, local sales tax collections had a tremendous boost. Strong collections in … distributions against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOversight of Career and Technical Education Programs in New York State Schools
… high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of … highdemand highgrowth and highsalary job marketneeds and what the Department school districts and Boards of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsCity of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Village of Pulaski – Selected Village Operations (2013M-142)
… for other than its intended purpose, such as for the repair of the retaining wall, was an inappropriate use of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, … Town of Gardiner Selected Financial Activities 2013M67 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… benefits that employees are receiving. Attempt to recover any overpayments made to the former Clerk-Treasurers. Develop … hard drive from the Mayor and determine if it contains any Village data and is still a useful Village asset. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic … Town of Fishkill Fiscal Stress 2013M188 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … cash shortage, or the lack of bank reconciliations. The Clerk did not establish adequate controls over her financial … Town of Ellenburg Justice Court and Town Clerk Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … for reconciling the water processed by its water system and purchased from the Village with the water billed … permits allowing property owners to connect to the water system. Consequently, property owners did not always apply …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205