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Smithtown Central School District – Capital Projects (2016M-202)
… period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, … Free School District 24 Leave Accruals and Separation Payments 2016M335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Village of Monticello – Board Oversight (2016M-337)
… of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for … approximately 6,500, is governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal … are not completed accurately and in a timely manner. The Board has not established any policies or procedures to …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, … Village of Fleischmanns Financial Condition and ClerkTreasurers …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in … Town of Fabius in Onondaga County. The District operates one school and has approximately 430 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … the deficit obligations are outstanding. Key Findings We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper … have exposed patients to unqualified and uncredentialed health care providers, according to three reports released … The state Department of Health allowed more than $15 billion in improper Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionState Comptroller DiNapoli Releases Municipal Audits
… , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Cancelling a Refund Check Flow Chart . METHODS TO LOOK UP REFUND INFORMATION Look Up Stop Payment Request Status … If the payee declares the check to be cashed fraudulently, follow the forgery claim process below. Forgery Claims If a … the agency must obtain from the next of kin or the estate, the following: A completed form AC934 (Next of Kin …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Agencies Bulletin No. 2312
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … on March 20, 2025 to update the Department Budget Table USA page to a read-only page which will prevent updates to … changes to the Fiscal Year 2024 Department Budget Table USA rows on or after March 20, 2025 until the April 9, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCost-Saving Ideas: Containing Employee Health Insurance Costs
… to establish the cooperative. Other Ways to Trim Costs Wellness programs – These promote healthy habits and include … Department NGA Center for Best Practices: State Employee Wellness Initiatives Government Finance Officers Association: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsHomeless Outreach Program at the Metro-North Railroad
… United States. As of December 2017, Metro-North had 123 stations (not including Grand Central Terminal) distributed … Fairfield). The presence of the homeless at Metro-North stations is a growing concern for Metro-North customers and … The homeless outreach data BRC reported was not accurate or complete, and Metro-North does not have a process in place …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … on March 19, 2026, to update the Department Budget Table USA page to a read-only page which will prevent updates to … changes to the Fiscal Year 2025 Department Budget Table USA rows on or after March 19, 2026, until the April 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionRichburg-Wirt Fire District – Board Oversight (2025M-73)
… completing training in a timely manner and complying with purchasing requirements. The District’s average annual … when required. Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section 177. Ensure … financial operations. District officials generally agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153