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Lackawanna City School District – Financial Condition (2014M-119)
… financial condition for the period July 1, 2012 through March 31, 2014. Background The Lackawanna City School … timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Accounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … from Business Units to support payments processed in the SFS. OSC may contact Business Unit personnel to either … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Selected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … Environmental Facilities Corporation (EFC) was created in 1970 to provide low-cost capital and expert technical …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and … The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … are accurately billed for all fuel used. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller Thomas P. DiNapoli. Sharon Thompson, 56, of Bemus Point, pleaded guilty to grand larceny last June and … by DiNapoli’s office. “Ms. Thompson pocketed 10 percent of the court’s fees for years,” DiNapoli said. “This was a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-fines2013 Year End Report
… through December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New … were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained computation … provide training to staff to ensure payments comply with the Law and mandated fee schedules. Consider performing …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2011 to March 31, 2013. Background The Capital District …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Collection of Medicaid Accounts Receivable (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … reserves with no documented plan or justification for the excessive funding levels, which effectively allowed it to … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases Municipal Audits
… realistic budgets or ensuring the prudent use of district funds. Over the last five years, the board consistently …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 231
… using code 431. Enter the beginning date of the pay period in the Effective Date field. Choose the calculation routine Flat Amount. Enter the last day of the period in the Deduction End Date field. Enter the total finger print fee amount in the Flat/Addl Amount field. By entering the last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . … These vouchers will remain available for use after fiscal year end processing and will need to be resubmitted into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedFranklin Square Water District – Life Insurance Policies (2013M-127)
… insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … it has been the District’s practice to purchase and pay the premiums for whole life insurance policies with a …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127