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State Comptroller DiNapoli Releases Municipal & School Audits
… Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and 13 accounts were understated by a total … determined that the city’s adopted budget for fiscal year 2023-24 and the related justification documents are in material …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… must pay prevailing wages for the locality where the work is performed to certain employees performing work on a public … employee category covered by the prevailing wage law. OMH is required to monitor that its contractor’s employees are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawErie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources … with nine appointed members and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year … over these contracts and has allowed College officials to blur the lines of separation by operating certain …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesSUNY Bulletin No. SU-251
… notify agencies of the renaming of TDA deduction code 404 and the elimination of TDA deduction codes 408 and 415 as part of the Multi-Vendor Coordinator (MVC) … a program to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredPine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … balances in a manner that benefits District taxpayers and is in compliance with statutory provisions. Revise its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementVillage of Middleport – Water and Sewer Rents (2013M-313)
… purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. … properly billed, collected and deposited water and sewer rents. However, she did not maintain timely, complete …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Agencies Bulletin No. 266
… employees that participation in the Direct Deposit program is a safe and reliable alternative to receiving a paycheck. … may be presented for payment remains the same; that is, Wednesday for Administrative payrolls and Thursdays for … can no longer be reversed. If the original paycheck is subsequently found, the employee will be required to wait …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksIDA Reform
… / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of industrial development agencies and authorities (IDAs) by requiring standard application … To increase the accountability and improve the efficiency and transparency of the operations …
https://www.osc.ny.gov/legislation/ida-reformOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and … To determine if the Department of Corrections and Community Supervision has …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCity of Troy – Financial Condition (2015M-185)
… 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… an elected five-member Town Board. The Town’s 2016 adopted budget included sewer-related appropriations totaling … The Town did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and … Parks officials are concerned about the amount being billed for debt service and repairs and requested an update …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements and whether claims were adequately supported and properly … Mount Vernon City School District Purchasing and Claims Auditing 2017M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school board. The School is governed by a nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46State Agencies Bulletin No. 1914
… time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Supported Browsers
… Our website and online services support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your … Our website and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, … the RCM’s requirements. For the three fiscal years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal … to children with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for … $70,950 in personal service costs, which consisted of $69,310 in severance pay and $1,640 for staff service …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualElementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education