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Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… [read complete report – pdf] Audit Objective Determine whether Salmon River … District (District) officials accurately paid tuition for foster care students enrolled at other school districts. … Findings District officials did not accurately pay tuition for foster care students enrolled care students enrolled at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
Determine whether SherburneEarlville Central School District District officials properly calculated employees leave accruals and accurately paid employees separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit period … a process for taking action when businesses fail to make PILOT payments. Key Recommendations Ensure that new project … not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
Cattaraugus County Industrial Development Agency Community Benefit 2014M344
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Pamelia – Financial Management (2015M-276)
… of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water special … primarily because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the Saratoga County Legislature. Key Findings The IDA had …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectWilton 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 … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Unified Court System Bulletin No. UCS-123
… in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in Bargaining Units CT, … were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive only one (1) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCity of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementOperational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow