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Village of Sinclairville – Water Operations (2014M-362)
… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately … unpaid water bills to ensure the Clerk-Treasurer is acting in accordance with Board policies. … Village of Sinclairville …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
… assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Agencies Bulletin No. 1071
… *Please note that the nonresident tax withholding rates have not changed Effective Date(s) Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeContract with EBSCO Subscription Services, Inc. (Follow-Up)
… was authorized to charge agencies a service charge that should not have exceeded the lesser of $35 or 5 percent of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followCollection of Lease and Permit Revenues
… with a total outstanding of $1.2 million that should have been referred during that period. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… taken offsite to a secure location because Town officials have not established back-up procedures that would require …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Comptroller DiNapoli Releases Municipal & School Audits
… lines being overspent; 58 totaling $1.6 million did not have sufficient supporting documentation, which could result …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… with our recommendations and indicated they will take or have taken corrective action. … Determine whether the St …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal Audits
… board members attended the mandatory training, they would have better positioned themselves to oversee the financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 864
… Purpose To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current tax year (2008) and to provide the requirements for tax year 2009. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… . DiNapoli’s audits and investigations have led to more than 140 arrests and more than $37 million …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, State …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-services2015 Year End Report
… million, including 66 for which providers and claimants have already refunded $220,000. The Board intends to recover …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportElba Central School District – Financial Condition (2013M-240)
… any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… funds that normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… the initial report’s two recommendations to SLA, neither have been implemented. Key Recommendation Officials are given …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followTown of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… care. To help control costs, certain in-network ASCs have contract provisions that require all anesthesia services …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… SFS. Each of these is described in the sections of this manual that immediately follow. Department Operations: … Agreements Debt Service Grants and Public Assistance Capital Projects Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview