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Town of Wilson –Purchasing (2014M-077)
… the purchase or public works contract. However, the Board does not review the procurement policy annually to ensure it …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Rush – Board Oversight (2014M-193)
… against the Town before payments are disbursed. Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal year. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of … July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… amount and identify the funding sources for each capital project. Oversee and monitor the work of the accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records for the Town. Therefore, the accounting records do not support the AUDs filed by the Supervisor for 2010 and … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State … of the local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Agencies Bulletin No. 1812
… The limit has increased to $19,500. Please refer to Payroll Bulletin Nos. 1790 and 1794 for additional … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… with law enforcement across New York to protect taxpayers’ money.” Since taking office in 2007, DiNapoli has committed … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyConservation Fund – Sources and Uses of Funds
… whether Conservation Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are … source of revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental … and also reports to the Governor and Legislature. For the three State fiscal years 2009-2010 through 2011-2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… (TAP) awards. Background Medgar Evers College, located in Brooklyn, is a senior college within the City University … were not properly matriculated, two students who enrolled in programs not approved by the State Education Department, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeAudit of the Tuition Assistance Program at Plaza College
… whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP awards totaling $9.4 million that were paid to the school for 1,859 students. We reviewed a sample of 200 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… as general maintenance and operation expenses, general office and administrative expenses, general overhead, etc. … by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVI.1.A Budgetary Chartstrings – VI. Budgets
… means all agencies will be able to access the complete list of Program codes in the SFS. This additionally supports … will be used by agencies when viewing SFS reports or running a Budget Overview. The format of the Budget Reference … Reference is used by agencies when viewing SFS reports or running a Budget Overview. The format of Budget Reference on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings