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Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through … Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and

State Agencies Bulletin No. 1182

… Purpose To inform agencies of the timeline for processing taxable expense files from SFS. … To inform agencies of the timeline for processing taxable expense files from SFS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payserv

Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)

… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and

Town of New Berlin – Ambulance Company Loan (2013M-22)

… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to … purposes. If the Town was not permitted under Federal law to make loans to the private ambulance company, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 … were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Town of Schaghticoke – Budgeting (2013M-239)

… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

NYSLRS Fact Sheet

Statistics about NYSLRS the New York State and Local Retirement System including membership details and average salary and pension amounts

https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheet

Town of Harmony – Justice Court (2014M-004)

… governed by an elected five-member Town Board. The Town’s 2014 budgeted appropriations total $916,233. Key Findings Of …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004

Compliance With Payment Card Industry Standards (Follow-Up)

… 2015 through March 22, 2016, determined whether selected State University of New York (SUNY) schools are in compliance with Payment Card …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-follow

Capital Planning (Follow-Up)

… a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New … The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. … addressed.  During our audit period, NFTA prepared a multi-year and annual capital budget plan as required by Public …

https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow

Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)

… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …

https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-follow

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …

https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expenses

Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations made in our audit report, … To determine the extent of implementation of the four recommendations made in our …

https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-follow

Controls Over Computers (Follow-Up)

… Purpose To determine the extent of implementation of the four … without detection. We made four recommendations to the Department designed to strengthen these controls. Key Finding Department … To determine the extent of implementation of the four …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-follow

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Children’s … CES provides preschool special education services to children with disabilities who are between three and four … financial information, including costs, that CES reports to SED on its annual CFR. To be eligible for reimbursement, …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manual

UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance Company … To determine the extent of implementation of the four recommendations included in our initial audit report UnitedHealthcare Insurance Company …

https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupuncture

State Comptroller DiNapoli Releases State Audits

… Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state Department of … Education Department (SED): Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits

V.3.D Accounts – V. Chart of Accounts (COA) Governance

… Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 Miscellaneous Revenues 31000-35999 … 32209-32213 TCard/PCard Clearing Accounts 39990-39998 Refund of Appropriation Clearing Accounts 59000-59999 … basis of account groupings and one to capture Generally Accepted Accounting Principles (GAAP)-basis account …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts

State Comptroller DiNapoli Releases Municipal Audits

… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … Fire District – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0