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DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, which comprises the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Background The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga … operates 10 schools with approximately 8,750 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… prior to payment. Key Findings The Board has not adopted a cash disbursement policy. Twenty-four claims totaling … prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected … and deliberate review. Such a review should ensure that every claim contains enough supporting documentation to …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Accounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesSUNY Bulletin No. SU-160
… shall be entitled to a minimum of one-half day’s pay at the rate of time and a half, or compensation for actual time worked at the rate of time and a half if that period is longer. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupDiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterPublic Health – 2022 Financial Condition Report
… by $645 million in SFY 2021-22. State share spending is further influenced by the continued deferral of certain … funded by the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are under 65, not eligible …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthOpinion 89-17
… certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… weather are adding to the unpredictability of farming that is contributing to the consolidation and the loss of farms. … to 14% of its farms and over 9% of farmland. New York is losing farms and land at a faster rate than the U.S. and … Massachusetts (farmland). The overall decline of farmland is troubling, as conversion to other uses, particularly …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books are consistently … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report … Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period July 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… in most instances there were no credit card receipts to show whether items purchased were appropriate Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … $8,500 including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Port Jefferson Union Free School District – Information Technology (2014M-039)
… the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port … is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did … services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… (board), you’re responsible for ensuring the school budget is well managed and operations are cost effective. Auditing … it’s important to understand the intended protection each is meant to provide. Select the name to learn about … auditor , you must use a request for proposal (RFP), which is a detailed document that contains a description of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources