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York Central School District – Financial Management (2022M-96)
Determine whether the York Central School District District Board of Education Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid … Medicaid claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… of the Company’s financial operations. As a result, there is significant risk that Company money could be used …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationColumbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Oxford – Procurement (2024M-88)
… obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Selected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsState Police Bulletin No. SP-243
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceWyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… complete inspection records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-102024 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Agencies Bulletin No. 1952
… This bulletin is superseded by Payroll Bulletin No. 1952.1 . Purpose The purpose of this bulletin is to provide agencies with information and processing … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOversight of Disability Services
… University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 … within existing structures built before 2012. SUNY’s System Administration (SUNY Administration) provides support … State Education Department’s (SED) Higher Education Data System (HEDS) collects and distributes information annually …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… outside vendors. At another development, management made 15 payments, totaling $51,571, to its managing agent and had …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellUnified Court System Bulletin No. UCS-47
… agency shop fee (code 455) with the new deduction amount of $40.00. Agency Actions Notify affected employees. … directed to the Payroll Deductions mailbox. … Association of Surrogates and Supreme Court Reporters Dues and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-47-association-surrogates-and-supreme-court-reporters-dues-andXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewControls Over the Collection of the Public Safety Communications Surcharge
… bills and sending collected Surcharges to the Department’s Tax Processing Center quarterly. Providers use a Public Safety Communication Surcharge (WCS-1) tax return to report the amounts collected and the amount of … to sufficiently ensure that Providers comply with the Tax Law and that the State receives all monies to which it is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surcharge