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Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 through July 8, 2013. … Fire Commissioners consists of five members. The District’s general fund budget totaled approximately $941,000 for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsFranklin County – Fiscal Stress (2013M-252)
… the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and … Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Health Sciences Charter School – Procurement (2013M-211)
… Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … School’s Business Office was unable to provide procurement procedure documentation and inconsistencies were found in the … in the School’s charter agreement and the procurement policy. Both policy documents were silent on other key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials have adopted realistic budgets and its spending did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established … Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Sole Custody Reporting
… For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of … credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once … For all questions regarding Sole Custody Reporting, contact OSC BFR at (518) 474-3277 or [email protected] …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… in sequence for all bail payments that are received at the jail and all civil office payments that are received in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … is governed by the Board of Education which comprises five elected members. Actual expenditures for the 2011-12 fiscal … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsHomer Central School District – Financial Condition (2013M-306)
… The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hicksville Water District – Competitive Quotations (2013M-233)
… required number of competitive quotations are obtained. Attach sufficient documentation to each claim to support …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Franklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… undisbursed restitution in the victims’ trust fund to a nominal amount by making more timely disbursements to those …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… The City’s financial condition has deteriorated as a result of the Council’s decisions when developing and … revenues and under-estimated expenditures. As a result, City officials relied on interfund advances, budget …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… November of 2019. “As has been the case the past several months, November’s sales tax collections were greatly … and adjusts payments to local jurisdictions in those months upward or downward accordingly. During the other months, including November, the payments are based on …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberState Agencies Bulletin No. 1718
… qualified parking benefits from agencies Background The IRS issues guidance on an annual basis indicating the maximum … transportation fringe benefits, as defined by the IRS, includes “qualified parking,” using mass transit, … exclusion limit, and the employee does not make any payment, the value of the benefit provided in excess must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefits