Search
Sayville Union Free School District - Purchasing (2019M-69)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Hammondsport Central School District – Investment Program (2024M-63)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings The Board … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash … generally agreed with our recommendations. Appendix B includes our comments on the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Employer Education Seminars
… will receive an email from our Employer Education team (check with your Contact or Security Administrator if …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… reimbursement for medically necessary transportation of Medicaid recipients is available to lawfully authorized … furnished and payments received from Medicaid for a period of six years from the date the care, services, or supplies … for authorized officials for audit purposes. If any of the required information is incomplete, or deemed …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerCUNY Bulletin No. CU-415
… Effective Date(s) Checks dated December 2, 2010 Background At the request of CUNY, OSC has established a new Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Optional Service Credit Purchase Payments – Enhanced Reporting
… members choose to purchase credit for additional previous public service, they have the option to pay the required …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Hampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s … fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19City of Olean – Budget Review (B17-1-3)
… potentially contribute to a depletion of the general fund balance within three to five years. The City appropriated $600,000 of fund balance to offset general fund expenditures in 2017-18, all … recurring revenue sources rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … and the budget request underestimated pension costs by approximately $460,000. The City continues to rely on fund …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15SUNY Bulletin No. SU-155
… (Teachers Insurance and Annuity Association – College Retirement Equities Fund) has requested the elimination of Deduction Code 405 and … Bulletin No. 866 (Instructions for Entering Supplemental Retirement Annuity and Tax Deferred Annuity Deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses