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Oversight of Direct Placement of Children
… regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New … even within, Local Districts. Direct placement data in CONNECTIONS was not always complete or accurate, which may … we found discrepancies between source information and CONNECTIONS data for 23 of the 30 cases we reviewed. …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLump Sum Payments – Enhanced Reporting
… code . The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, … Workers’ compensation * If an employee receives a settlement, you must submit the settlement agreement or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsReview of Credit Card Expenses at Finger Lakes DDSO
… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … necessary, work with OSC Bureau of Contracts to establish a formal contract for these items in a reasonable time frame. Ensure Finger Lakes DDSO pays a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoWilliamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the … Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. Background The Kiryas … School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected … in operating surpluses each year ranging from $216,000 to $2.6 million. The Board did not establish adequate reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo City School District – Special Education and Grant Administration (2017M-73)
… rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District … Cost Aid. Key Recommendations Bill school districts of residence for nonresident students attending District schools … be used as the billing method. Rebill school districts of residence using reconciled NRT rates when they become …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… substantial costs. Village officials received an offer letter from New York State Empire State Development for a … conclusion of our audit fieldwork, they had not formally accepted this grant. Key Recommendations Consider abandoning …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were … a local law which allows the Village to override the tax levy limitation. Key Recommendations Amend the proposed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … were not issued to provide supporting documentation for the funds collected during our audit period and checks … Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-177
… of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach … for qualified employees during employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 … Security tax for employers resumes effective 1/1/2011 and employee records must be updated. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actState Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly to the … Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately … the request of many agencies, OSC is offering an option to mail employee direct deposit advice statements directly to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases Municipal & School Audits
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… employees worked Tuesday through Saturday instead. City of Newburgh – Budget Review (Orange County) The city’s use of … use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, … Also, 30 out of 95 assets on hand were not listed in the inventory records. In addition, none of the 39 IT assets …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits