Search
Town of Canton - Compensation and Benefits (2018M-159)
… The Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April … provided during this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or … and employees. Implement procedures to ensure that all salaries and benefits are provided to officers and employees …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … a clear and consistent process for staff to follow when obtaining prior approval for credit card purchases, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
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 financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
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)
… 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately … 8,700 residents. The elected five-member Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … upon the employee’s date of birth entered in PayServ. For more information see Payroll Bulletin No. PIP-011 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) … your SFS user ID and password. To add or modify a Class value, complete the COA Change Request Form and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classDalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial … through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). … For the period from April 16, 2004 through June 30, 2009, auditors identified $12.2 million in actual and … addressing the issues we identified in the initial audit. This included the recovery of $1,309,960. Of the two prior …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-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, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund (Fund) will commence its next Broker-Search … and the OSC Inspector General at CRFCompliance@osc.ny.gov in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) … a retail AUC dispensary within the county. OSC maintains a website to help local governments navigate the AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120State Comptroller DiNapoli Releases Audits
… responsibility for the program. A prior report, issued in April 2022, found monitoring and enforcement weaknesses in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits