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Mexico Academy Central School District –Financial Management (2016M-219)
… if District officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. … District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year, the selected reserves and unassigned fund balance will be depleted if projected expenditure growth is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Challenging a Determination – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the … and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave for up to two years (which may …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitCity of Newburgh – Budget Review (B6-16-17)
… taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Department management failed to establish the correct payment rates on its eMedNY claims processing system and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followTown of Butternuts – Disbursements (2021M-62)
… Town’s bank account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … meetings. However, the heavy reliance on appropriated fund balance as a financing source in the annual budgets has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… Officials lacked adequate documentation that competitive bids or quotes were obtained or not required for 26 purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Henrietta Fire District – Financial Condition (2021M-27)
… to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, … used. The Board did not adopt budgeting, fund balance or reserve policies or multiyear financial and capital plans. … realistic budgets. Establish budgeting, fund balance and reserve policies and develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Sodus Center Fire Department – Financial Activities (2016M-424)
… responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making … oversight responsibilities and provide guidelines on how the membership should exercise its decision-making …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
Determine whether Town of Palermo Town officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Richmondville – Administration of Grant Moneys (2013M-374)
… the developer has failed to do so. The Board relied on the developer’s consultants to prepare grant applications on its behalf and hired its own consultant to monitor the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Deerpark – Budget Review (B6-15-23)
… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets represent 21 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Equine Health and Safety (Follow-Up)
… Objective To determine the extent of implementation of the two … report, issued on November 13, 2018, examined whether the Gaming Commission (Commission) was monitoring and enforcing … its daily operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followEast Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Agencies Bulletin No. 283
… The federal government provides a credit or an income tax refund to employees who earn low or modest wages if they … report identifies employees that must have their federal tax records changed if a new W-5 is not filed. If you have … on this report, the EIC must be canceled on the Employee Tax Data panel effective with the first payroll check for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditTown of Saranac – Town Clerk Operations (2019M-33)
… and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business … government in the fourth degree and official misconduct. On December 14, 2021, the Clerk pleaded guilty to Attempted …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts