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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mSUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesFund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown 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. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Wainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, is … are between three and five years of age. CSC is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualVillage of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Selected Aspects of Capital Program Project Management
… that would be made in a program. These investments focus on rebuilding and expanding the system. A five-year capital … to help ensure that capital projects are completed on time and within budget. Key Findings For our review, we … despite the significance of these non-conformances, on four of the projects, the contractors did not perform the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… that would bill against the award. REGULAR PAYMENT VOUCHER To generate an electronic refund of federal funds to … Refunds and returns back to the Federal government are not State expenditures and, therefore, must be recorded as a … federal government should be directed to the OSC Bureau of State Accounting Operations (BSAO), Federal Payment …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , … auto part purchases. The board also did not adopt a fleet management policy, and the superintendent did not keep … $277,744 was improperly allocated to the town-wide general fund causing taxpayer inequities to occur. Sullivan County – …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee licensing issues; and through February 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Agencies Bulletin No. 2274
… professional traineeships may have on an employee’s salary. Since only the grade equations associated with the … employee’s salary. OSC will automatically process salary increases for eligible employees in an affected traineeship title as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… The Division of Budget (DOB). The nine fringe components (Health Insurance, Workers’ Compensation, Pensions, Social …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOther Bulletin No. 55.2
… of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… DiNapoli offered the following recommendations for OMH: Increase the frequency of OMH’s provider monitoring visits to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: NYC Retail Sector Battered by Pandemic
… Comptroller Thomas P. DiNapoli. “2020 was a bleak year for brick and mortar retailers, and the holiday season's … half of all retail jobs in 2019, and these paid an average salary of $59,400, above the citywide average of $46,600. … half (52 percent) of the city’s retailers were approved for PPP loans. The number of retail jobs reported by them …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. … of leadership and trust by his employer and students. For his own advantage, he chose to use that trust to falsify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesState Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … the district’s banks, but did not require confirmations for all electronic transactions. Auditors found the online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94