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Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9)
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Selected
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f9.pdfCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionOpinion 96-2
… library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … library district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter … ) and likened them to "public improvement districts"( id .). We also note that section 726 of the Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine … (Katie) Pais, Hoffman’s mother and former WCHA consultant, for aiding in and concealing the scheme. “Hoffman and Pais … and the State Police, they have been held accountable for their actions.” “The fraud committed by the defendants …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Oxford Academy and Central School District – Financial Management (2016M-6)
… County. The District, which operates three schools with approximately 800 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of … taxpayers. Discontinue the practice of adopting budgets with appropriated fund balance that will not be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6State Agencies Bulletin No. 829
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalCongregate Meal Services for the Elderly (Follow-Up) (2019-F-3)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Congregate Meal Services for the Elderly.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f3.pdfVillage of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Division of Housing and Community Renewal No. DH-130
… Performance Advances and provide instructions for payments not processed automatically. Affected Employees: Employees in … October 2023. Promotion Recalculation Employees who would have been eligible to receive the April 2024 DC 37 RRSU … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceMiddletown Enlarged City School District – Financial Condition (2017M-245)
… the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245CUNY Bulletin No. CU-804
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the January 2025 Increments and provide instructions for submitting payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if … and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an … five-member Board of Fire Commissioners. The District’s operating budget for 2014 is approximately $2.6 million. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Greenport Union Free School District - Bank Reconciliations (2019M-161)
… balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key … recorded cash balances at month-end accurately reflect the actual bank balances. Perform bank reconciliations within 30 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161CUNY Bulletin No. CU-743
… Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… of the July 2024 Increments and provide instructions for payments not processed automatically. Affected … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … The following Control-D report will be available for agency use on 06/13/2024. This will give agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over … totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset … Unit is responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Comptroller DiNapoli Releases State Audits
… and support services to individuals diagnosed with severe mental illness whose needs have not been well met by more traditional mental … ACT program to ensure that provider teams are complying with certain important program requirements. OMH had also not …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Town of Benson – Financial Condition (2013M-77)
… Maintain current accounting records. Provide the Board with up-to-date periodic financial reports detailing revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77