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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … the source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … and disbursements. … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … employees. The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that … items in the Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAssessment and Collection of Selected Penalties
… The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly bills … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli Releases Municipal Audits
… District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … transportation services, eye care services, and nursing home and other services. At the time fieldwork was completed, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct care …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … for such costs. Key Findings The Authority did not have formal policies that explicitly outlined whether certain …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Agencies Bulletin No. 2135
… who are currently receiving Hazard Duty CSEA Straight Time (Earnings Code HZ3) and/or Hazard Duty CSEA Overtime … Dates listed above, are entitled to the increase. Payment (Time Entry Earnings Code) Old Amount April 2023 Amount Hazard Duty CSEA Straight Time (HZ3) $0.75/hour $0.90/hour Hazard Duty CSEA Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceState Agencies Bulletin No. 231
… the Division of Criminal Justice Services (DCJS), except for employees of the City University of New York Effective … payroll deductions. OSC has established escrow accounts for these agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… registration and filing requirements”. When submitting contracts with charitable organizations to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399