Search
DiNapoli Statement on MTA Budget
… next year. It’s important that the MTA continues the work of identifying the sources of these potential savings, which it expects to total $250 … “The Authority also pushed back its anticipated receipt of $600 million in federal funds for COVID-19 expenses split …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTri-Valley Central School District – Budgeting (2014M-094)
… There are two schools in operation within the District, with approximately 1,100 students and 210 employees. The … favor, the Board and administration may be faced with significant additional surplus funds. Key … Develop realistic budgets that are consistent with the District’s actual revenues and expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Improper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, … behavior management and after-hours office visits – most of which were provided during normal office hours. We also … To determine the extent of implementation of the three recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsWallkill Central School District – Claims Auditing (2023M-52)
… reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 1974
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … OSC will automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseOswego School District Public Library – Selected Cash Receipts (2013M-397)
… controls for over-the-counter receipts. The Library does not have procedures in place to record all receipts at …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1888
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2021 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
Town of Wheatfield Recreation Department Cash Receipts and Information Technology 2013M200
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve these claims …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Medicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) overpaid the Medicare Part D … Prescription Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits … payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsState Agencies Bulletin No. 1837.3
… supersedes Payroll Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll … on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the statutory maximum on … from Leave information should also be included. (For example: COVID-19: 05/01/2020 PLA/19P.6667; 05/15/2020 RCV) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMarathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … approximately $17.9 million. Key Findings Unassigned fund balance exceeded the statutory limit each year for the … 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued liability reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Orange Lake Fire District – Budgeting Practices (2015M-146)
… comparing the previous year’s completed financial activity with the current year’s modified budget and the upcoming …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Plymouth – Board Oversight (2016M-190)
… computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, … compensating controls to mitigate the risks associated with the disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190