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Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 98-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with public authority for transportation services for Medicaid clients) PUBLIC … and, whenever possible, provide fixed-route transportation on its fleet of buses. Where appropriate, the authority would …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased in over a three-year period. On June 29, 2018, management informed tenants of its intent … payments, insurance, and utilities. Our audit focused on the remaining $10.7 million, consisting of approximately …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentPayroll Improvement Project Bulletin No. PIP-018
… a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … appear for informational purposes (RTR Memo) in PayServ on the paycheck view and in the NHRP501 Master File for … that receive it. They will not appear to employees on paystubs or in New York State Payroll Online. Agencies do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing … to economic downturns, which can put a significant strain on our budget.” The state’s two statutory rainy day reserve …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesUpdate Vendor Information and Access
… you can create and manage Vendor Self-Service user log-ins for others in your company, allowing those users to access … their own purchase orders. Create a vendor location on your vendor record called “Albany” and include the bank … sent to one bank account. Create a vendor location on your vendor record called “Maintenance” and include the …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayCity of Glen Cove – Budget Review (B7-14-16)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … 2012. Key Findings One void check was missing. Notation on the check register states "void at the time of issuance," …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsOversight of Selected Fiscal Aspects of Homeless Shelter Services
… eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible … rates and rate guides listing recommended rates based on shelter type and RFP-established amounts. To administer … so that DHS has the ability to perform data analytics on shelter data, and ensure that the integration has built-in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesProtection of Managed Pollinators (Honey Bees)
… the Department has procedures in place for addressing the discovery of American foulbrood during inspections – a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be … some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or … Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionAdirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectHancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it … with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Putnam County Probation Department – Restitution Payments (S9-20-2)
… checks totaling $642 were not properly followed up on and officials did not make reasonable efforts to locate … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Dalton-Nunda Central School District – Financial Management (2020M-92)
… budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130State Comptroller DiNapoli Releases School District Audits
… more critical as the district moves to increased reliance on a remote learning environment and administrative … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0