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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your … chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bVillage of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general and … October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkDolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Village of Brookville – Board Oversight (2015M-45)
… 1, 2013 through June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau … a process for an appropriate audit of claims. … Village of Brookville Board Oversight 2015M45 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45DiNapoli Releases Municipal Audits
… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … chief to commute to and from his place of employment in New York City. Auditors also identified questionable … of the State Comptroller, including more than $850,000 in fund balance variances. Auditors also found the town could …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2015, eMedNY processed about 264 million claims, resulting in payments to providers of about $28.5 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015City of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are … the City took appropriate action on recommendations in our previous budget review issued in October 2016. Background The City of Glen Cove, located in …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Purpose of Audit The purpose of our audit was to examine the Department’s operations for the period January 1, 2011, … February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arlington Central School District , Brocton Central … School District , Mineola Union Free School District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… The Town of Monroe is located in Orange County and has a population of approximately 39,900. The Town Board comprises …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227College of Mount Saint Vincent – Tuition Assistance Program
… College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … Vincent), an independent postsecondary institution located in Riverdale, New York, offers a variety of degree programs …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Williamsville, New York. Arc Erie provides preschool … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … 30, 2019, Arc Erie reported approximately $3.6 million in reimbursable costs for its two rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… did not develop multiyear financial or capital plans. In addition, auditors found the board also did not adopt a … – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors … purchased incidentals for the program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 96-22
… projected increases in excess of five percent in the real property tax levy. A contingency and tax stabilization …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Accounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on … as well guidance to all agencies on how to record trade-in allowances in the Statewide Financial System (SFS). For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-orders