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Watertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Village of Suffern – Budget Review (B21-6-2)
… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Willing – Justice Court Operations (2014M-377)
… of Willing is located in Allegany County and is governed by an elected five-member Town Board. The Town has one … a monthly accountability analysis for all money held by the Court and properly report disposed cases to the DMV. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activitySaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Willsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … and provide oversight to ensure State aid claims for reimbursement are accurately prepared and submitted in a … all unclaimed State aid and submit any eligible claims for reimbursement. Review all ineligible aid claimed and make …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119State Agencies Bulletin No. 1804
… of this bulletin is to inform agencies of the 2020 rate for the New York State Paid Family Leave Program. Affected Employees All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.270% (0.00270) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… of 2,025 as of the 2010 census. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
The purpose of our audit was to evaluate the audit of claims process for the period January 1 2012 through September 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Town of Chester – Property Tax Exemptions (2016M-325)
… for some properties. The Board did not establish, by local law or resolution, all the required exemptions. Key … is maintained. Review all exemption types and authorize by resolution only those the Board wants to continue to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… 11, 2013. Background The Town of Franklin is governed by a five-member Town Board and has a population of … audits of the Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Overtime Compensation – Enhanced Reporting
… July 1, 2019, public safety overtime that is paid directly by a member's participating employer , and meets other … safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. For more information, visit our Public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationState Comptroller DiNapoli Releases School Audits
… paid. Auditors found more than 50 percent of leave used by 33 employees was not supported by a required planned absence request form. Also, two teacher …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsCollection and Use of Oil Spill Funds (Follow-Up)
… (Department) is charged with implementing the program by providing technical assistance and oversight for cleanup … activities to verify the accuracy of information reported by facilities and the licensing status of facilities, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… million, decline in sales tax revenue in October, and all but eight counties in the state saw drops in collections …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberSelected Personal Service Contracts
… is to promote a growing and vigorous economy and encourage job creation and economic opportunity. We audited two … and renovation project at the Jacob K. Javits Convention Center. The second was an $870,000 contract with a housing …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget … Apportionment – Interunit apportionments are movements of lump sum appropriation authority between Business Units, … authority between Business Units in different funds or accounts (e.g. between Aid to Localities and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersCollege at Purchase – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses