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Indian Lake Central School District – Claims Auditing (2016M-15)
… 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, … $6.3 million. Key Finding The Board did not appoint a claims auditor, nor did it perform the claims auditing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Cortland County Industrial Development Agency – Project Management (2015M-303)
… The Cortland County Industrial Development Agency is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectState Agencies Bulletin No. 1957
… must be reported and are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may … Exceed $5,250; or Exceed $5,250 when combined with any additional Educational Assistance benefits paid to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Rondout Valley Central School District – Financial Management (2015M-296)
… fund balance. The District experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Bellmore Union Free School District – Financial Condition (2016M-276)
… 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hancock Central School District – School Lunch Operations (2015M-176)
… ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for … meals costs more to prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… a population of approximately 520. The Village is governed by an elected five-member Board of Trustees. General and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24New Paltz Central School District – Financial Condition (2014M-38)
New Paltz Central School District Financial Condition 2014M38
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Windsor – Information Technology (2017M-44)
… of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Properly segregate the duties for tenant rent collection among the office employees or provide additional …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Caton – Supervisor’s Records and Reports (2014M-359)
… 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is governed by … the Towns financial transactions for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Opinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to … to enter into certain contracts and agreements for solid waste management, collection and disposal. Section 120-w(2) … operation, financing, ownership or maintenance of a solid waste management-resource recovery facility ... for a period …
https://www.osc.ny.gov/legal-opinions/opinion-90-60State Agencies Bulletin No. 1032
… Purpose To explain OSC’s automatic processing of the increase. Affected Employees Department of Correctional … of Tripartite Panel #1A 2008-08, that provides for an increase to the guaranteed Pre-Shift Briefing minimum … is the agency’s responsibility to update the amount if an increase is necessitated. This process will continue with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 90-31
… committee to act by majority of the quorum present at a meeting. You ask whether a committee formed to operate a … must establish a committee composed of a member from each town board. The committee is empowered to acquire necessary … airport or landing field, except to the extent that the town boards specify matters as to which action by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in the Medicaid program as a participating transportation provider for program beneficiaries. Smith, 46, is the … which are then billed to the Medicaid program by the provider. Group rides are not allowed without prior … Fraud Hotline at 1-888-672-4555, by filing a complaint online , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOversight of Hazardous Materials and Waste
… campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … Conservation have detailed regulations defining hazardous waste. The EPA states that, simply defined, a hazardous waste is a waste with properties that make it dangerous or …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste