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Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… excluding transfers totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mUnified Court System Bulletin No. UCS-224
… Purpose To inform agencies of OSC’s automatic processing of the April … detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in … County Clerk Current Payroll) is determined pursuant to Chapter 491 of the Laws of 2009 and are not eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Selected Wage Investigation Procedures
… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period … including conducting outreach to claimants about case status and recovered wages …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresAudits of Local Governments: The Audit Process
… organization and the areas that will be audited. Fieldwork Phase: This is typically the longest phase of the audit. The examiner-in-charge supervises the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsUnified Court System Bulletin No. UCS-335.1
… who meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … criteria. Hourly Employees Agencies must submit a Pay Change on the Job Action Request page using the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – … Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … official newspaper, as required by law, for nine CIP contracts totaling $32.6 million. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider serving students from … Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours per day) to children with disabilities …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… Payroll Bulletin 1684 WCB T Workers’ Compensation Board Only for use by the Workers’ Compensation Board P … enter stop requests for checks representing payment of only one voucher are entered directly into SFS. To enter a … and the status of the request. (Note: If the search only produces one result, the stop request page will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationState Agencies Bulletin No. 2086
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … property and may be divided when a marriage ends Guide to Domestic Relations Orders The Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients