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Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265State Agencies Bulletin No. 1472
… Purpose To inform agencies of OSC’s automatic processing of the … Affected Employees Employees whose balance of NYSCOPBA for Bargaining Unit 21 DRP reductions is less than zero (0) … Administration 25 Lag 02/25/2016 03/23/2016 Administration 26 Current 03/10/2016 03/23/2016 Institution Extra Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentOpinion 96-22
… fund and highway fund portions of the budget in the case of a town. General Municipal Law, §§6-c(9) and 6-c(9-a), … or acquisition of the improvement ( id. ). In the case of a reserve fund established for a specific improvement …
https://www.osc.ny.gov/legal-opinions/opinion-96-22About the Record of Activities – Reporting Elected and Appointed Officials
… all of that time because they cannot do other things? What do I do if an elected or appointed official refuses to … she is keeping a record of work-related activities? What happens if someone is appointed mid-term as a replacement? … the busy season and two months of the less-busy season to get an accurate average. Rev. 5/22 Return to Top … Elected …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… one year after Irene and Lee. Combined, the three storms damaged or destroyed hundreds of thousands of housing units … GOSR purchased properties that were at least 50% damaged by any of the three storms and these properties were …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… that causes the vendor responsibility determination to change. In such circumstances, the contract will continue and … of Taxation and Finance. This rate is subject to change quarterly. Contact OSC’s Help Desk at (518) 408-4672 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingCity of Glen Cove -- Budget Review (B17-7-12)
… revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, … deficits for the fiscal year ending December 31, 2006. New York State Local Finance Law requires all local … Department, and intend to use appropriated general fund balance to cover these costs. For 2017, the City projects an …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed … temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … district did not ensure compliance with its board-adopted vehicle use policy and as a result had no assurance that fuel …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … eligible for payments totaling $111,336. For access to state and local government spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1City of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The former Director operated an extensive adult and youth recreation program from which he … fees that should have been paid for the various recreation programs and employee uniforms. In addition, the former …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Releases Municipal Audits
… a comptroller position responsible for auditing claims or retaining the legislature’s claims audit responsibility. Town … for business purposes only. However, officials did not design or implement procedures to monitor compliance with the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping Hands, Inc. (Adirondack) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Pratt Institute
… whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and … (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt … funds for paying tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between 3 and 4 years of age. SED … to SED. Costs reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and … that Arc Erie reported on its CFR that did not comply with SED’s requirements for reimbursement. The ineligible …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2014 through March 31, 2015. Background The Department of Health (Department) administers the State’s Medicaid program. … with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Functional MDS – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Functional MDS on … financial information reported on MDS’s annual CFRs. To qualify for reimbursement, provider costs must comply with … education providers on cost eligibility and documentation requirements. For the fiscal year ended June 30, 2011, MDS …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manual