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Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… Word* on your computer to use the template). Follow the browser prompts to open or save the Word document. After … board within 30 days of completion. *Versions of Word older than Word 2003 may have a limit on the number of rows …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program The New York State Health Insurance Program (NYSHIP) covers over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of … of Management and Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic Assistance Program Information to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases brought before it. The Town … (Justices’) principle duties involve adjudicating legal matters within the Court’s jurisdiction and administering …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Internal Controls Over Selected Financial Operations
… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. … and permits for the manufacturing, distribution, and selling of alcoholic beverages. SLA also enforces the … between SLA and the Office of General Services (OGS), OGS’ Business Service Center (BSC) performs many administrative …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller … municipalities to override it. The cap is just one of many fiscal pressures facing local governments during the … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 … officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown some school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCity of Oneonta – Departmental Collections (2013M-13)
… residents and is located within Otsego County in central New York. The eight-member Common Council is the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School. For one worker, School officials did not obtain clearance specifically for their School. A School official … School officials believed they did not have to obtain clearance. In addition, the former CEO did not have …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wyandanch Union Free School District – Budget Review (B24-7-2)
… bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. … District’s proposed budget includes approximately $10.9 million in health insurance appropriations; this …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Compliance With School Safety Planning Requirements (Follow-Up)
… Act was signed into law in 2000 in an effort to promote a safer and more effective learning environment within State …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followVillage of Addison – Payroll (2024M-12)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New York State surrendered their pension as a penalty for corruption while in office. Key …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f