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CUNY Bulletin No. CU-706
… subject to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 … through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Opinion 90-29
… of an offense (Penal Law, §60.27; Criminal Procedure Law [CPL], Article 420). County probation departments are often … and for the payment of such money to crime victims (see, CPL §420.10[8]). Until 1984, there were no statutory … Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as follows: 7. Undisbursed …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of … Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place to … is available for the Auditing Committee and the independent auditor to perform their annual audits. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialCortland County Industrial Development Agency – Project Management (2015M-303)
… The Cortland County Industrial Development Agency is an independent public benefit corporation created in 1974 … to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. The Agency had 11 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately … 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Cost-Saving Ideas: Establishing an Effective Fleet Management System
… may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and costly … 3 $287 $238 $525 The point here isn’t that a new vehicle is better than a used one, or that a compact is preferred …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, … Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardHealth Information Management Department – Selected Procurement and Human Resources Practices
… Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier academic and regional medical center … University of New York (SUNY), the Hospital’s mission is to provide excellence in patient care, education, … community service. In fulfilling its mission, the Hospital is bound by certain federal, State, and SUNY policies and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesTerryville Fire District – Treasurer’s Duties (2017M-136)
… March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate … the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of Trustees. The … audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the adopted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial audit report, … significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. … not adequate to ensure continuity of care should another physician be required to treat Dr. Ahmad’s patients. Due to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedCopiague Fire District– Mechanic Shop Operations (2021M-93)
… The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93