Search
Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases State Audits
… guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs … Act (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published … and security and make valid comparisons among colleges. In a follow-up report, auditors found SUNY officials have …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Lockport - Budget Review (B1-16-16)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mTown of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Hempstead – Budgeting (2021M-169)
… totaling $69.1 million between nine and eleven months after the year end. Key Recommendations Present budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Caledonia-Mumford Central School District – Online Banking (2016M-227)
… approximately $17.1 million. Key Findings The District does not have a written online banking agreement with its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … also do not regularly review and monitor the tuition rate being charged in comparison to net costs per student and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7XII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountControls Over Equipment
… Act of 1969. H+H, the largest public health care system in the nation, is a network of 22 facilities, including 11 … equipment. As of June 30, 2017, H+H reported $8.4 billion in capital assets, of which about $3.5 billion included … June 30, 2017, H+H purchased approximately $154.7 million in equipment. Descriptions, purchase order numbers, and other …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentState Comptroller DiNapoli Releases School Audits
… charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-295
… of this bulletin is to provide agencies with instructions for manual payment of the April 2021 UCS Security and Law … Differential Payment (SLED). Affected Employees Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $750. Chapter 164 of the Laws of 2017, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109SUNY Bulletin No. SU-323
… establishing a temporary overtime rate for employees in certain titles represented by PBANYS working at a SUNY University Hospital. Affected Employees Employees in certain Agency Police Services Unit (APSU BU31) titles who … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesStatistical and Information
… and pertinent information concerning overall real property tax rates of the State's municipalities. How to Apply for …
https://www.osc.ny.gov/local-government/publications/statistical-and-information