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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomCity of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency … may be directed to the Tax and Compliance mailbox. Email requests should indicate " Agency Return Address " in … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2021. OSC Actions OSC will update PayServ with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Problem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program … is responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling services; developing and ensuring access to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… today visited Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight … that will help them serve residents and businesses in Brooklyn and the Bronx." "Access to affordable and consumer … designation for our borough in nearly a decade," said Brooklyn Borough President Eric Adams . "As the co-applicant …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesSUNY Bulletin No. SU-317
… Narrative 406 Strike/Disp Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesState Agencies Bulletin No. 1852.1
… for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … regulations. Agencies must also retain the form for four (4) years so that it is available in the event of an OSC or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two … provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followComptroller DiNapoli Releases School Audits
… for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … and the claims auditor did not audit 10 scholarship payments totaling $4,750. Rotterdam-Mohonasen Central School … for competitive bids, district officials could have saved over $21,000 by purchasing milk through a different …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in overpayments for pharmacy … billings and hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, auditors …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Samaritan Village, Inc. – Chemical Dependency Services Program
… third party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS is not … unallowable, inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services … Increase monitoring to ensure that all claimed expenses are appropriate and allowable. Recover $661,793 from …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programCity of Yonkers – Budget Review (B23-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2023-24 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2023-24 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… to improve and maintain bridge ratings. We tested the flags issued during the last five years of our audit period … with NYSDOT’s response and action requirements. Of the 83 flags we tested, the County lacked sufficient documentation for nine flags. We could not determine if the County had responded to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5