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City of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in March 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Medicaid – Federal Funding and New York
… Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for … + Hospitals (H+H) for the care they provide to a large number of Medicaid and uninsured patients. The January Plan … Medicaid Assistance Listing Number 93778 is a health insurance entitlement program for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Information - Budgetary Basis Reporting. This presentation is mandated by GASB Codification Section 2400, … support the cash basis financial plan as the preferred presentation include: It is meaningful to both the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyEast Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Accounts Payable Advisory No. 30
… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved by an award or a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsComptroller DiNapoli Releases School District Audits
… accurately and properly supported, but the school relied on staff at its accounting firm to calculate tuition. School … of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… following school district audits have been issued. Byram Hills Central School District – Fixed Assets (Westchester …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Graded Rates – Contribution Stabilization Program
… or decrease in the Retirement System graded rates depends on the gap between the System average rate and the previous … average rate. Note: Graded rates are calculated based on a System average rate that does not include employer Group …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesWayne County Probation Department – Restitution Payments (S9-20-6)
… checks totaling $618 were not properly followed up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … financial application access rights and permissions based on a user’s job responsibilities. As a result, compromised … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Merrick Union Free School District – Financial Management (2024M-64)
… Could not demonstrate that the unemployment insurance and repair reserves, with balances totaling $2.9 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. … services and funding goals. Adopt reasonable budgets based on accurate historical or known trends for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Debt – 2022 Financial Condition Report
… million in SFY 2021-22. This includes bonds issued by the Urban Development Corporation to refund certain Local …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 1215
… Purpose To inform agencies of OSC ‘s annual record update process and provide data entry … The regular annual contribution amount will increase to $17,500 for 2013. An additional deferment is available to … To inform agencies of OSC s annual record update process and provide data entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a … employees. This report will be available in Control-D on or about December 16, 2011 for Administration agencies and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaComptroller DiNapoli Releases Municipal Audits
… to district officials for the use of personal cell phones were made without the required cell phone bills. As a result, district taxpayers do not have …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2