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Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … one payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1071
… withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). … should encourage employees who completed a new Form IT-2104 prior to May 1, 2011, showing an additional amount of … Yonkers withholding on line 5, to complete a revised Form IT-2104 to prevent under withholding. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five … about $20 million), there was inadequate documentation to justify the non-competitive methods used to award the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… 2015-S - 58 ). Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and … and has contracted with eligible public or private not-for-profit organizations (contractors) to employ eligible … the employer themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five … Department of Finance (Finance) had limited documentation to support that assessors were verifying the Real Property …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Comptroller DiNapoli Releases School Audits
… Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start are … SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… initiative to determine whether the use of travel money by selected government employees was appropriate, we …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSpecial Disability Benefits – Special 20- and 25-Year Plans
… you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … disease, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the … systems, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsExamination of Outstanding Premiums
… participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have … businesses pay NYSIF premiums for workers compensation and disability insurance. If a policyholder stops making payments, NYSIF will cancel the policy and attempt to collect the amount owed. Some of the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … Office’s operations. Key Recommendations Establish a comprehensive departmental cash receipts policy. Prohibit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… 61 claims for $107,000 were not duplicate payments and is continuing to review the remaining 320 claims for … staff follow up appropriately when system alerts indicate a potential duplicate payment. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… a member requests to pay through payroll deductions, you will receive a notification letting you know that their … “Access Reporting Dashboard” button. Choose your location code. Click the “Loan/SCP Deduction Notification” link. Then, … deductions are taken. Rev. 11/23 … NYSLRS members may buy back past service If they buy it through payroll …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… all disbursements complied with the procurement policy and claims were for a proper district purpose or adequately … did not provide adequate oversight of financial operations and cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits