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Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Maine – Justice Court Operations (2016M-358)
… traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The … Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. Key Findings City officials did not segregate … Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Leaves of Absence – State Police Plan
… for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; … Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will usually receive up to one year of service credit for time spent on workers’ compensation leave per …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOpinion 2000-21
… in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed … in the formation process. Town Law, article 11-A (§189-a et seq.) and Village Law, article 22-A (§22-2210 et … of joint fire districts in towns and villages. Section 189-a(1) of the Town Law provides as follows: The town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Comptroller DiNapoli Releases State Audits
… permitted as required. Department of Motor Vehicles (DMV): Driver Responsibility Assessment Program (2013-S-53) DMV … the MTA to gauge drivers’ health and ability to do their jobs were not more costly than using a contractor that …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… policy, and as a result, town officials did not seek competition when procuring goods and services totaling … remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the number of tickets sold … the town not billing for $8,461 (6%) of the water revenues it was entitled to. Officials did not ensure services …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The district, on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four … Board of Cooperative Educational Services – Network User Accounts (Ulster County) Officials did not adequately manage … balance was $34,092, which was less than 4% of the 2023 appropriations. The board underestimated expenditures by …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: Payments by … or at-risk youth. They also found that DYCD does not have procedures requiring its providers to screen youth for … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… totaled about $67.4 billion. Medicaid Program: Cost of Pharmacy Services Under Managed Care DOH uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS), where DOH pays … for pharmacy services. Under FFS, DOH has taken a number of actions to help ensure pharmacy services are …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH … working and receiving payment per the applicable laws, rules and regulations. Leave of Absence/Leave with Pay: If an …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payserv