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Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports … submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program Cantalician is an SED-approved, not-for-profit special education provider located in Depew, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Agencies Bulletin No. 2152
… remain uncashed as of April 2024 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … be remitted to OUF in April 2024. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… State. The Short Term Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … the assets and liquidity needs of the checking account as a whole, rather than the needs of its component parts. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-002
… The changes are effective as of the Payroll Upgrade 9.2 Go Live on March 15, 2021. Background The Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class – over 2.5 hours per day (Program), and provided these services to 18 children …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… The Environmental Laboratory Approval Program (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing environmental analyses on samples … State (NYS), thus ensuring the accuracy and reliability of these analyses. Accurate laboratory test results are …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February … by approximately $52,700 (excluding appropriated fund balance), leading to an operating deficit of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted … 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAdequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Greenwich – Justice Court Operations (2014M-023)
… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School District – Information Technology (IT) Assets (Onondaga County) District officials did not maintain complete …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Ballston – Water Fund Financial Operations (2012M-258)
… to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. … 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal year 2012, appropriations totaled $5.9 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258