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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… said. “October’s increase marked the fourth straight month of overall growth between 2% and 4%. A return to relatively … seen in the years before the pandemic, is a positive sign of stability and could help local officials better estimate this source of revenue.” For October 2023, compared with October 2022: …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Hempstead – Budget Review (B7-16-4)
… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have … resulting in a mechanic’s lien (when the whereabouts of any person entitled to an estate payment is unknown). Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterAgency Financial Reporting Package
… Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To request …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
Determine whether Putnam County County Parks and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported collections accurately and in a timely manner and whether the collections were supported
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont Union Free School District Ithaca City School District North Shore Central School District Saugerties Central School District and the Wells Central School District
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-632
… OSC Actions OSC will process the minimum wage increases if the employee meets the eligibility criteria and has a … and on/after 12/31/2018. An overpayment will occur if this action is not taken, as the system will adjust all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Central New York Regional Market Authority , Town of … when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… for higher-paying Evaluation and Management services than what were actually performed. The audit covered the period … services. Evaluation and Management (E/M) billing codes are used by most physicians to report a significant portion of their services. The E/M codes are divided into broad categories such as office visits, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBank Street College of Education – Compliance With the Reimbursable Cost Manual
… 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to provide … Special Education Itinerant Teacher (SEIT) services and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manual