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Sackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Chenango Valley Central School District -- Budget Review (B18-4-3)
… independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer … during our audit period. Key Finding The Authority did not have written policies in place directing how and when …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfAmityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime payments included … work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. … in the appropriation of unassigned fund balance that will not be used to fund District operations. … Huntington Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately documented and … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86State Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 … code. 2015 Form 1042-S will include earnings paid in paychecks dated: Institution: 01/07/15 through 12/24/15 … are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b Tax Rate This box is populated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line … the HUD Inspector General, and the State Police, they have been held accountable for their actions.” “The fraud … using the money for their own personal benefit. We will not tolerate the conduct of those who take advantage of their …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … approximately $68.3 million. Key Findings Supervisors did not verify that leave accrual balances were available prior … balances periodically so they can determine if employees have sufficient leave balances prior to approving leave. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Dayton – Financial Condition (2013M-90)
… 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… of the form they can distribute to their members. Guide to Financial Operations REV. 04/13/2021 … New York State Workers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentTown of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … by 75 percent over the past three years. Town officials have not developed a written multiyear financial or capital plan …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186State Agencies Bulletin No. 1706
… the following earnings: Earn Code Description ACX Adjust COLA-DMNA State Exempt AFN Adjust Fee - State Exempt DMNA CMX COLA - DMNA State Exempt FNT Fee - State Exempt DMNA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… for the period January 1, 2012 through November 20, 2013. Background The Snyder Fire District is a district … process to be followed for purchases between $10,000 and $20,000. The District annually spends approximately $9,000 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures for the period … approximately $1.2 million. Key Findings The Board has not adopted a written travel policy. The Board adopted a … for 10 overnight trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accounts (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary … reasonable fund balance levels, the village may not have adequate cash flow to meet needs. A heavy or ongoing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0