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Review of the American Academy of Pediatrics
… necessary to validate a request for reimbursement with a third party. … The objective of our examination was to determine …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsDiNapoli: State Tax Revenues Down $3 Billion
… year earlier. This is due to several factors including an increase in federal Medicaid reimbursements and according to … for the remaining months of the fiscal year, including an increase in total October tax receipts of $753 million from …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionSafety at Stations (Follow-Up)
… of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … from the early effects of the pandemic. Still, August 2021 total collections were strong even when compared to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Elmira , Village of Hunter , Village of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1299
… and has since been honorably discharged or released from military service Effective Date(s) Immediately Agency … Actions Agencies must inform employees who return to work from active military service that in order to ensure full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key … the Districts financial condition and ensured that fuel records were accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Waterloo – Board Oversight (2017M-110)
… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Oswego – Community Development (2015M-108)
… formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of … when it is appropriate to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Naples Central School District – Online Banking (2015M-143)
… Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of Springwater in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Fire Prevention, Safety and Control
… populations it serves. The audit covers the period from January 1, 2012 to October 18, 2013. Background The … These inspections are conducted by fire safety experts from the Office’s Facilities Evaluation and Inspection Unit. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Town of Berkshire – Justice Court Operations (2016M-425)
… to recording cases in the accounting software. Deposit all money collected in a timely manner. … Town of Berkshire …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Hewlett Neck – Financial Management (2022M-35)
… realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based … in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you will receive a notification … Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the member’s salary on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Did not solicit competition for professional services from seven professional service providers totaling $177,827 or seek competitive bids for goods and services from five vendors totaling $273,497. Did not obtain written …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Shelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 … 2018-19. Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through … benefit accrued liability reserve was not established by Board resolution. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23