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Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about … which comprises the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… governments and school districts. 1 Office of the New York State Comptroller audit reports are available at: www.osc.state.ny.us/local-government/audits … Officers and employees often …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… New York State Comptroller Thomas P. DiNapoli released the … we know it. It’s too late for federal help to assist the MTA this year, forcing it to borrow almost $3 billion to get … The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until after 2024, but …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Amenia – Leave Accruals (2013M-361)
… were receiving the amount of compensation and leave accruals approved by the Board for the period January 1, 2012 through October … a population of approximately 4,400. The Town is governed by a Town Board which comprises the Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, … the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in … Findings Although District officials annually appropriated a portion of fund balance, including reserve fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for this purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. Background The Town covers 42 square miles and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible for managing District operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Buffalo City School District – Special Education and Grant Administration (2017M-73)
… purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … thoroughly and deliberately audited before approving for payment. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Charter School of Educational Excellence – Information Technology (2023M-174)
… to employees. Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Genesee County – Court and Trust Funds (2024-C&T-7)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… and claiming unused card balances that may be reported as unclaimed funds. Money from unused gift cards issued by New York … office is currently holding more than $15.5 billion in unclaimed funds from uncashed checks, bank accounts, stocks …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonCUNY Bulletin No. CU-632
… Campus Security Assistant Student Aide Rate in effect is less than: $15.00 $15.00 $15.00 $15.00 OSC Actions OSC … 12/31/2018. An overpayment will occur if this action is not taken, as the system will adjust all earnings based on … rate in effect on or after the payment effective date is less than the applicable rate as listed in the Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newState Agencies Bulletin No. 1362
… (see GOER memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed by the State at the time of the issuance of the … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan marketplace organized under the … and EP. An individual’s Medicaid and EP enrollment data is transmitted from NYSOH to eMedNY, the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments