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Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… whether District officials implemented measures to achieve cost savings and address rising health insurance costs for … Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and … Franklin Central School District Health Insurance Cost Savings 2016M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41.4 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mBeaver River Central School District – Payroll (2016M-247)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Enterprise Charter School – Enrollment and Billing (2014M-378)
… to examine the student enrollment and billing processes for the period July 1, 2013 through October 28, 2014. … kindergarten through eighth grade. Operating expenditures for the 2013-14 fiscal year totaled approximately $5.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Unified Court System Bulletin No. UCS-177
… Purpose To notify agencies of the new voluntary supplemental insurance program available to … automatically process deduction transactions using the new deduction code 550. Boston Mutual will submit all … To notify agencies of the new voluntary supplemental insurance program available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeGreenport Union Free School District - Bank Reconciliations (2019M-161)
… in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village … agreement. Issue press-numbered duplicate receipts for any cash, checks or money orders received. Audit all …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Northeast Central School District - Payroll (2018M-140)
… Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… complete report - pdf] Audit Objective Determine whether Department officials established adequate controls over cash … regarding the bills that membership approved for payment. Department officials generally agreed with our … Determine whether Department officials established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCrown Point Central School District - Claims Auditing (2018M-76)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were … and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76State Agencies Bulletin No. 1056
… employees. Questions To obtain authorization forms or information about eligibility, employees may contact Scott Florence by e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to … risen much faster than inflation over the past six years. For instance, since 2007, the cost of a 30-day MetroCard rose …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the … Structure and various plans for addressing incidents. To address the needs of its passengers during an incident, the … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… to use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4