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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. … fund balance exceeded the 4 percent legal limit during the same period. The District appropriates reserves as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with … officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January … capital projects and transfer the remaining money to the appropriate operating fund. Cash balances, which total … in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Unified Court System Bulletin No. UCS-102
… (Bargaining Unit SY) and provides for Salary and Location Pay Increases. Effective Date(s) Pay Period 12L, … rounded to the next dollar or $950, whichever is greater. Location Pay April 1, 2004 Location Pay Increase Effective … insert rows on the Additional Pay page to add the Earnings Code LMH (Location Pay Mid-Hudson), effective 3/25/04 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDuanesburg Central School District – Separation Payments (2014M-67)
… County, the town of Knox in Albany County and the Town of Wright in Schoharie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, … Inc. (LOD), expended funds appropriately and provided the required services under their Supported Housing Program … To determine whether the Office of Mental Health OMH is ensuring that DePaul Group …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung County) … a minimum of 12 evacuation and lockdown drills for each building and three bus drills for each bus to provide staff … without properly notifying parents in advance of building drills, parents may not have sufficient information …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following … Reimbursements of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank … AR Item in SFS. Joint custody deposits must receive final approval in SFS by OSC-Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October … To determine if the Department of Health improperly paid Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Agencies Bulletin No. 1184
… processed Earn Code: D5S Amount: Total adjustment amount – can be negative or positive Control-D Report NPAY729 In order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… fringe benefits related to a health insurance incentive program; and $36,560 in other than personal service costs, … Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Brookville Center … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … Fiscal Reports were reasonable necessary directly related to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manual