Search
Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityWest Seneca Central School District - Community Education (2019M-241)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for. Key Findings District … receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… is not doing enough to ensure adequate protections are in place for children who are placed in the custody of relatives or another suitable person … oversight and uniform standards to ensure children in direct placement are not put into another bad situation … is not doing enough to ensure adequate protections are in place for children …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansNational Directory of New Hires Data Security
… Assistance (Office) is responsible for supervising State programs that provide assistance and support to … Services). The Directory data is composed of information on new hires, quarterly wage, and unemployment insurance. The … recipients as well as maintain program integrity. All state agencies that receive and process Directory data must …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityTown of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340State Agencies Bulletin No. 1838
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … See attachment: June 30, 2020 Lapsing Chartfield Strings in Payserv Agency Actions Agencies must ensure that any … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, … four-year financial plan for FY 2020 through FY 2024. The surplus for FY 2020 results mainly from an increase in the … New York City projects a surplus of more than $27 billion for fiscal year FY 2020 up …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… The Clerk did not remit interest and penalties collected on the late payment of taxes to the Supervisor as required. … tax collections, including penalties, to the Supervisor on a weekly basis. Accurately record all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position Statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsTown of Stockton – Financial Management (2014M-90)
… adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Oversight of Pupil Transportation Services
… compliance with safety training requirements for school bus personnel and instructors to help ensure safe … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … The Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Sheridan – Cellular Phones (2013M-334)
… of an additional line (approximately $10), rather than the full access charges. Although the Town established some …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Controls Over Transportation Services and Transportation-Related Expenses
… service providers. Transportation costs and services can represent significant agency expenses, and also affect …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesTown of Great Valley – Town Clerk (2014M-29)
… 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of approximately … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s … form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350