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Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… November 23, 2015. Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland … revised purchasing regulations. … WheatlandChili Central School District Procurement of Professional Services 2016M12 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for water and sewer for the 2016-17 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Beacon City School District – Budget Review (B6-14-10)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Village of Silver Springs – Water Accountability and Billing (2015M-139)
… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key … Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLockport Public Library – Claims Processing (2015M-192)
… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Rushford - Procurement (2020M-43)
… totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes … of competition, such as written proposals or quotes, for the procurement of professional services. Key … documentation requirements, including the rationale for cases when the selected vendor is not the lowest priced. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Maine-Endwell Central School District - Leave Records (2019M-40)
Determine whether District officials maintained accurate and supported employee leave accrual records
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … this budget review letter. … PatchogueMedford Union Free School District Budget Review B7131 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248State Agencies Bulletin No. 1523
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify that the Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1435
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile social security numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases School Audits
… County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The … not ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsControls Over the Empire State Supportive Housing Initiative
… 2016, ESSHI is part of the Executive’s comprehensive plan for affordable and supportive housing to ensure all New … Health (Office) serves as the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual toward supportive housing for vulnerable populations experiencing homelessness. As …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Office indicated the district took corrective action on or before June 30, 2019, for seven of the eight audit … and three recommendations were not implemented. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0