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Eldred Central School District – Budget Review (B4-15-3)
… does not account for the probable return of $200,000 in building aid to the State Education Department. The proposed … documentation. Make a provision for repayment of the building aid and continue to monitor the use of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… some form of purchase. Outright Purchase If an agency has funds available, outright purchase should be considered, … If an agency has an extended term purchase contract, and funds are available, consideration should be given to … If the equipment purchase includes the use of Federal funds, in addition to complying with State rules and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… for entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to … SFS will automatically apply credit memos to future vendor payments. Accounting will be applied to the … and PCard clearing account). The use of the appropriate vendor and ChartFields is critical to reconciling PCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVillage of Belmont – Water and Sewer Operations (2014M-101)
… were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted expenditures for the 2011-12 fiscal year were approximately $3.9 million …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2008-09 and Multi-Year Financial Plan Mid-Year Update to the Approved Budget and Multi-Year Financial Plans Mid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year … 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansPreferred Source Contracting
… NYSID cannot be sure that the proposals it arranges come at a lower price than another preferred source may be able to … agency, had received 89 contracts for reproduction valued at over $1.5 million. However, it appears that most – if not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Police Bulletin No. SP-113
… of OSC’s automatic processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Pursuant to Chapter 69 of … 1, 2007, April 1, 2008 and April 1, 2009 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly … for preschool special education services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… overall goal of IDAs is to advance the job opportunities, health, general prosperity, and economic welfare of the … involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation criteria …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… the Supervisor’s records annually, it has not done so effectively, and the Supervisor has allowed the bookkeeper to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309XI-A.2 Purchase Requisitions – XI-A. Purchasing
… When purchasing items that are included in the Item Master, the requisitioner should select these items from the Item Master for input onto the requisition. The Item Master is a repository of items that provides buyers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesHuman Resource Practices
… applied policies and procedures related to select human resource functions. This audit covered the period from … roughly 10,000 employees supporting its operations. The Human Resource Department (HR) manages and supports resources … a network of patient care facilities. HR develops local human resource-related policies in conjunction with SUNY …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… of the state Department of Health’s (DOH) oversight of the Medicaid program. The audits identified approximately $790 … for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli said. “Over the last four years, my auditors have focused on the Medicaid program, uncovering billions of dollars in waste, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain the minimum number of quotes required by the town’s procurement policy for purchases totaling … lead exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors … consume water from, were not sampled or properly exempted by district officials. District officials also did not have a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1364
… Purpose To inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year refund of Social Security and Medicare taxes for any reason, … To inform agencies of the new procedure to record receipt of Form AC3206 from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxSelected Aspects of Toll Collections
… were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … which license plates to suspend. Since restarting the registration suspension program in July 2022, the Authority … Analyze the information for the accounts eligible for registration suspension to determine where collection efforts …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1920
… using override Earnings Codes such as OTT and OTO. Tax Information These monies are taxable income and are subject to all employment and income taxes. … Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-police