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Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in … of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … cash receipts for the period January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Available Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… receiving for life. If your beneficiary is your spouse, at the time of your death, he or she will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. Joint … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOpinion 93-27
… county sales tax revenues to reduce the townwide general fund tax levy against only those town properties located … county sales tax could be used to reduce townwide general fund taxes against those properties in the area of the town … county sales tax revenues to reduce the townwide general fund tax levy against only those town properties located …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Purpose To determine whether the Department of Health (Department) made improper Medicaid payments for … Team to reduce Medicaid costs and improve the delivery of health care services. As part of this initiative, in January 2012, the Department began the … To determine whether the Department of Health made improper Medicaid payments for transportation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… districts, for which the Town contracts with the North Hornell Volunteer Fire Department (Department) and the South Hornell Fire Protection Company, Inc. (Company) for fire …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases School Audits
… must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in … adequate procedures for processing payroll. The school business official’s duties were not adequately segregated … and executing the employees’ direct deposits. The school business official performed all of these duties without …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 97-6
… maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" … manager for the project, are "system costs" within the meaning of County Law, §301(8) for which surcharge moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… bulkload transactions from legacy financial management systems or other SFS Program-approved agency systems that … the file format requirements by conducting an end-to-end test. The test ensures the SFS can successfully receive the file, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsArdsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s … City and Town of Poughkeepsie Joint Water Project Board …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Village of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Vendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingNew York's 529 College Savings Program Turns 20
… to start saving and give a gift that will have lasting meaning. New York’s 529 College Savings Program’s Direct … September 2018, Direct Plan fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20