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Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school districts in Albany, … Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of Education, elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… audit report released in April 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town … Results of Review Based on our limited procedures, it appears that the Town has made very limited progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Supervisor … Results of Review Based on our limited procedures, it appears that the Department has made progress implementing …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fTown of Berne – Audit Follow Up (2021M-77-F)
… 2021. Background The Town, located in Albany County, is governed by an elected Town Board (Board) composed of four Board members and the Supervisor. The Board is responsible for the general oversight of all operations … Results of Review Based on our limited procedures, it appears that the Town has made modest progress …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … rents. Results of Review Based on our limited procedures, it appears that the Village has made limited progress …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fVillage of Webster – Audit Follow Up (2012M-110-F)
… in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 residents. The Village is governed by a Board of Trustees which comprises four … Results of Review Based on our limited procedures, it appears that the Village continued to make significant …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… in September 2013. Background The Town of Fishkill is located in Dutchess County and has a population of approximately 22,100. The Town is governed by the Town Board, which comprises the Town … Results of Review Based on our limited procedures, it appears that the Town has made some progress in …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… released in September 2021. Background The District is located in Town of Livonia and the Village of Livonia in … An appointed five-member Board of Fire Commissioners is responsible for general management and control of financial operations. Results of Review It appears that the District has made progress on …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… by management to charge the costs of certain activities, such as insurance and telecommunications, to individual … however, additional disclosure of reconciling items is required. The reconciliation could be presented on an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Kids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that … that did not comply with Manual requirements and recommend such costs be disallowed. These ineligible costs included …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… 1, 2013 through December 31, 2015. Background ECMCC is a public benefit corporation created under Public … terms of their employment agreements that specified that such payments would be based on individual performance. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsOther Bulletin No. 16
… Deficit Reduction Plans prior to the full repayment of such temporary reductions, shall receive a lump sum payment … # 1119 for 2011-2012 repayment codes. When the query is run, agencies will be prompted for an Emplid. The query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reductionDivision of Housing and Community Renewal Bulletin No. DH-28
… Requirements RRSU employees whose base annual salary is below the Job Rate for their current position on the … if the employee: has completed one (1) year of service in such position by October 1, 2007; and did not receive a … Performance Advances or Promotion Recalculations will have their increment codes updated on the Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityCity of Newburgh – Budget Review (B24-6-9)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … The use of a “vacancy factor” may not be prudent, as it leaves personnel services appropriations with insufficient …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… not to make a quick buck,” DiNapoli said. “Even under such circumstances, state agencies should keep watch over the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsProperty Tax Credits
… credits submitted by the Department, and included issues such as: (i) invalid primary residences, (ii) deceased …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsService-Disabled Veteran-Owned Business Program Implementation
… implementing the Program. The Program would benefit from such a plan that includes progressive milestones and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationPersonal Income Tax Refunds
… claimed refundable credits based on incorrect information, such as fake or inflated number of dependents or understated …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206