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State Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 Deficit Reduction Plan. Affected Employees … tiers, if there are no other reduction in days reported (i.e. lost time), there will be no impact on service crediting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student … of funds and maintain adequate and appropriate accounting records. Ensure that student treasurers issue duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … above the 4 percent statutory limit. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board consists … underestimated revenues and overestimated expenditures. As a result, fund balance that was appropriated as a funding …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Comptroller DiNapoli Releases School District Audits
… by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. … Yates County) The board and district officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The board also appropriated fund balance …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… elected by Wyandanch School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were … receipts and received payments that were not included in her contractual agreement. The Board did not enforce … routinely changed the time records of the custodian, her nephew. The Board did not provide for adequate controls …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCity of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… fiscal year are approximately $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … complies with the property tax levy limit. For access to state and local government spending and 50,000 state …
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
… of Health (Department) administers the State's Medicaid program. The Department's eMedNY computer system processes …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… that a charitable organization "shall not be qualified to make application for funds or grants or to receive such … Web address: http://www.charitiesnys.com/home.jsp 1 Section 172-a of the Executive Law and Section … guidance on exempt entities visit https://www.charitiesnys.com/home.html . Guide to Financial Operations REV. 04/29/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsState Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, district officials have less assurance that …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional … use contract services and did not properly plan and budget for them. Further, they did not monitor expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230