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Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150DiNapoli: MTA Budget Gaps Return
… stable back to uncertain,” DiNapoli said. “Paid ridership is not coming back as fast as the MTA hoped. With farebox and … operating budget gaps could again be on the horizon. This is a very real and troubling possibility.” The MTA’s recovery … systemwide and the MTA’s best option for achieving that is increased safety, reliability, and frequency of service. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnFairview Fire District – Audit Follow Up (2009M-211-F)
… in March 2010. Background The Fairview Fire District is located in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct and separate from the Town. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… serves 25 school districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected by the boards of its component school districts. … were not implemented and one recommendation is no longer applicable. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces … years ahead.” DiNapoli’s report notes that FY 2024 budget balance is projected as the city is returning to a revenue … and savings initiatives will allow NYC to maintain budget balance in the coming fiscal year but the city faces …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesVillage of Hudson Falls – Information Technology (2025M-10)
… access and loss? Audit Period June 1, 2023 – September 30, 2024 We extended our audit period through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… and to rise by $262 million to $27.7 billion for SFY 2023-24. Other notable spending increases in SFY 2022-23 are … taxes in SFY 2021-22. The rate increases will sunset in 2023 and 2027, respectively. All Funds revenues are projected …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key … Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. … which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Agencies Bulletin No. 726
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected … this bulletin, OSC will provide agencies with a Control-D report NHRPTP13 listing employees who meet the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases State Audits
… was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health … issued in July 2015, concluded that the Roswell Park Cancer Institute had established a highly developed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a debit card which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272East Moriches Union Free School District – Claims Processing (2016M-273)
… Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates two schools with approximately 730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… [read complete report - pdf] Audit Objective Determine whether Company … Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesState Agencies Bulletin No. 816
… Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional … the 2003-2005 Arbitration Award/Agreement between New York State and Council 82 Security Supervisors Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Funds Fund overall return in the second quarter of the state …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsMillbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Pulaski Academy and Central School District - Separation Payments (2020M-20)
… [read complete report - pdf] Audit Objective Assess whether separation … Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59State Agencies Bulletin No. 1852.1
… Bulletin 1852 . Purpose The purpose of this bulletin is to inform agencies of the procedures and provide … in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-provided