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Cohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Travel Advisory No. 12
… of the State Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel … completed form. References : GFO Section - XIII.3 - Record Retention - Travel and Expense GFO Section - XIII.4 - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. Key Findings District officials did not ensure that funds collected from all recreational and … and educational programs and determined that: In-person collections totaling $130,568 were not recorded in … on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … tuition for nonresident foster care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Benefits
… their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) 13 vacations … days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care …
https://www.osc.ny.gov/jobs/benefitsErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1West Babylon Union Free School District – Claims Audit (2024M-62)
… there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims … 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … agreed with our recommendations and indicated they have begun implementing corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundDisability Retirement Applications – When Employees Retire
Overview of the disability application review and determination process including how employers file on behalf of employees
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsDiNapoli Releases Bond Calendar for First Quarter
… sales of $5.52 billion include $4.14 billion of new money and $1.38 billion of refundings as follows: $2.22 … scheduled for January, of which $2.03 billion is for new money and $184 million for refunding purposes; $1.03 billion … scheduled for February, of which $784 million is for new money and $250 million for refunding purposes; and $2.27 …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… $450 million for refunding purposes. The anticipated sales in the second quarter compare to past planned sales of $5.52 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-bond-calendar-second-quarter