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Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Drug and Alcohol Treatment … We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, … OASAS has implemented all three recommendations contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followWaverly Central School District – Financial Condition (2013M-148)
… the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less than budgeted appropriations … $702,000 less than budgeted appropriations. The District’s annual budgets included the use of fund balance to finance … unexpended surplus of more than $4.7 million, an average of more than $940,000 annually, which should have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The proposed 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… operations in an effort to avoid raising unnecessary real property taxes. However, although fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135DiNapoli Releases Municipal Audits
… the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is … Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating effectively. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… status of any individual considered an independent contractor to determine if he or she should be designated as …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… the District’s financial condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … million in professional services for a capital improvement project (CIP), as required by the District’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalCity of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … Key Findings The 2021-22 budget relies on nonrecurring revenue of $55.2 million, such as fund balance, one-time … a shortfall of $1.8 million for parking violations bureau revenue and $1.3 million for parks revenue. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Village of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… $869,436 in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualIX.2.B Terminology – IX. Federal Grants
… a unique five-digit number that identifies federal grants and cooperative agreements, formerly the Catalog of Federal … Award Status) Performance Period - The period of time between the grant award begin date and the grant award end … as Assistance Listing Number or ALN is a comprehensive index of federal domestic assistance programs by federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Police Bulletin No. SP-249
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateState Agencies Bulletin No. 1038
… unsatisfied overpayment records. Note: The system has been modified to allow agencies to enter zero (0) in the Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringState Agencies Bulletin No. 1918
… to APSU Expanded Duty Pay. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … Increase to Expanded Duty Pay will be processed in Administration Pay Period 6L, paycheck dated 07/07/2021. Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuComptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1City of Glen Cove -- Budget Review (B17-7-12)
… million in the general fund, a $38,615 surplus in the water fund and a $36,751 surplus in the golf and recreation … fund balance to cover these costs. For 2017, the City projects an operating surplus of $38,615 in the water fund that will decrease the unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals as if …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120