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Town of Thurston – Financial Management (2013M-280)
… the budget during the year. The Board did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ unexpended surplus … for preparing realistic budgets. The Board should do so by using actual financial results from prior years and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to new jobs that did not require that access. Further, in 12 of 27 instances, it took more than a month for access …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an … the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… because the FQHCs billed incorrect reimbursement rates on their claims for group therapy services. The FQHCs billed …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupSelected Employee Travel Expenses
… and regulations. However, the travel expenses for one employee implicated the Internal Revenue Service "tax home" … income. As a result, the travel reimbursements made to the employee were reported to the taxing authorities and an … as income. If so, the travel reimbursements made to the employee may have to be reported to the taxing authorities …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We … employee. Key Findings Travel expenses totaling $466,301 for 14 of the 17 Department employees selected for review …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesCollege of Mount Saint Vincent – Tuition Assistance Program
… located in Riverdale, New York, offers a variety of degree programs in the liberal arts, as well as in business, …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programTaxes and Interest
… Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the year your claim was … paid. The cash value of securities, you’ll receive an IRS 1099-B form for each security transaction in January … reinvestments totaling $600 or more, you’ll receive an IRS 1099-MISC form in January following the year your claim was …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestState Agencies Bulletin No. 2216
… Purpose: The purpose of this bulletin is to inform agencies of the April 2024 Increase to Hazard … implemented the 2021 - 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to eligible recipients, according to an audit by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersState Agencies Bulletin No. 841
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … York and the Civil Service Employees Association provide for the payment of Performance Advances and Longevity … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/841-october-2008-performance-advances-and-longevity-payments-graded-and-nsOssining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246