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Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesApplying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written request … much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid … overpayments to out-of-state providers for such ambulatory surgery services. The overpayments happened because …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCanton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … officials are paid in accordance with the advertised salary in the public hearing notice for the preliminary budget and that any increases above the amounts advertised are pursuant to local …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWest Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1907
… Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemCorinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428