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Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250City of Newburgh – Budget Review (B6-15-24)
… or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The City faces …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24State Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health … insurance coverage to over 1.2 million active and retired State, local government and school district employees, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239State Comptroller DiNapoli Releases Municipal & School Audits
… 2023. Officials also did not develop written procedures for adding, modifying or disabling nonstudent network user … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School District , …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Poland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214State Agencies Bulletin No. 1133
… Purpose To inform agencies of the content information for the 2011 Form 1042-S. … Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … amount is deducted and withheld from the payment because of a Treaty or Exemption code. 2010 Form Content 2011Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… To inform agencies of the content information for the 2010 Form 1042-S. Background According to the IRS Instructions for … Form Content 2010 Form 1042-S will include earnings paid in paychecks dated: Administration: 1/6/10 through 12/22/10 … The Office of the State Comptroller will create and mail Form 1042-S directly to agency payroll offices on March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingFort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245XV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass … entries must be received no later than the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may not provide OSC sufficient time to conclude its review prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsTown of Sidney – Budget Review (B4-13-19)
Town of Sidney Budget Review B41319
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Financial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … account for 6,600 gallons of purchased fuel. … New York State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… monitoring for the three fiscal years ended June 30, 2022. About the Program DHS, an administrative unit of the … increased during the period July 1, 2018 through June 30, 2022, to an aggregate cost of approximately $44 million. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopTown of Florida – Town Clerk Operations (2012M-215)
… the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, … found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the Clerk … was gaining access to taxpayer funds and removing them from her possession. Because the Clerk did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215