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OSC's Online Government Accounting Schools
… York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsTown of Tully – Justice Court Operations (2021M-10)
Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-justice-court-2021-10.pdfTown of Marcy – Justice Court Operations (2020M-166)
Determine whether the Town of Marcy (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/marcy-justice-court-2020-166.pdfImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
To determine the extent of implementation of the five recommendations made in our audit report Improper Managed Care Payments for Certain Medicaid Recipients
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followTown of Le Roy – Purchasing (2014M-106)
… 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Village of Madison - Collections (2023M-160)
… of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 … manner. Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160DiNapoli: State Tax Receipts Outpaced Projections Through December
… Comptroller Thomas P. DiNapoli. “Strong financial markets and economic growth have propelled the state’s revenues … in the markets and persistent inflation are cause for concern. In addition, the direction of federal tax policy … which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily due to higher costs in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberChallenging a Determination – Special 20- and 25-Year Plans
… ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOnTECH Charter High School - Information Technology (2023M-71)
… secured and protected against unauthorized use, access and loss. Key Findings School officials did not ensure IT … secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that … secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… unreasonable reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property … a surplus fund balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June … surplus fund balance as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalVillage of Fort Plain – Leave Benefits (2020M-101)
… agreement (CBA) and Police Chief’s contract (contract) cover accrued leave limits and conditions for the payment of unused leave. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Agencies Bulletin No. 1006
… will be paid based on the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly … during the summer and have no change effective the first day of the new contract date for that agency. Note : For 21P … during the summer and have no change effective the first day of the new contract date for that agency, as long as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersFalconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfTuckahoe Common School District - Financial Condition (2018M-191)
… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… in which quantities of controlled substances exceeded the supply limits allowed by the Act. We further identified 3,323 … from pharmacies for controlled substances that exceeded supply limits allowed by the Act. We recommended that the Department review the improper pharmacy claims we identified and make recoveries. We also …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… state agencies should make every effort to make payment to the federal government promptly or contest the billing. If a notice of unpaid debt is received by a … agency believes the debt collection notice was issued in error or is erroneous, the state agency should immediately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesService Retirement Benefit – Regional State Park Police Plan
… You may retire at any age after completing 25 years of regional state park or New York State police officer … state park police officer. The Benefit With 25 years of creditable service, your retirement benefit will equal one-half (50 percent) of your FAS. For each year of service beyond 25 years, …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitCity of Lockport – Budget Review (B21-1-9)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9