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Receiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/receiving-your-benefit-and-filing-your-option-electionWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … land in the towns of Berlin and Stephentown in Rensselaer County. $2 million with the Town of Greenburgh in Westchester County for a landfill closure assistance grant. …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januarySauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to … Key Findings District officials did not: Seek competition for seven professional service providers who were paid … during our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228State Contract and Payment Actions in December
… talent acquisition services. $2 million with Bette & Cring LLC to rehabilitate the auditorium at the Dulles State Office … Department of Transportation $19.5 million with Streeter Associates Inc. to construct the department’s maintenance … for snow and ice removal. State University of New York $11.7 million with Jet Sanitation Service Corp. for refuse …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberTown of Cornwall – Financial Condition (2014M-123)
… of our audit was to review the Town’s financial condition for the period January 1, 2011 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The … a comprehensive multiyear financial and capital plan for each operating fund. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by … action. … Determine whether the Chazy Union Free School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… maintain ledgers. Deposit slip compositions did not always match records provided to the central treasurer. No profit … and loss statements. Ensure activity logs and check copies match the deposit slips before depositing funds. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTown of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… Establish adequate policies and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure providers document all service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Shortages All shortages, explainable or not, should be corrected by submitting an AP voucher for … reimbursement voucher to bring the account in balance. Excess funds of $250 or more must be remitted to the state Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that … and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … over vehicle and traffic, criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Hume – Financial Management (2014M-333)
… The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Russia – Financial Management (2014M-212)
… purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December … Town Board which is responsible for the general management and control of the Town’s financial and … purpose of our audit was to evaluate the Towns financial management for the period January 1 2013 through December 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board has not developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211