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Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and … $10.3 million. Key Finding District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Cortland County Industrial Development Agency – Project Management (2015M-303)
… is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… of three and five years. Dynamic is reimbursed for SEIT Program services through rates set by SED. Dynamic’s … $1.1 million in reimbursable costs on its CFR for the SEIT Program. Key Findings Dynamic reported $420,953 in … OTPS expenses that included gifts, food for staff, holiday parties, and personal expenses such as personal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1784
… bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2019. Legal Reference … Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees who participated … Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019City of Lockport - Budget Review (B19-1-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s … The purpose of our budget review was to provide an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Kingsbury – Water Fees (2016M-400)
… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is governed by … fees. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Saratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority is an independent public benefit corporation located in … of the municipal and commercial customers. The Authority is governed by an appointed seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… (Ulster-Greene) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and allowable … UlsterGreene on its Consolidated Fiscal Report CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mState Comptroller DiNapoli Statement on the Federal Government Shutdown
… "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt the economy, disrupt … the more families and businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans deserve action to get government back up and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and … three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Churchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … education services (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten … Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted bandwidth totaled 1.0 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash … The purpose of our audit was to examine the Towns internal controls over cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Cortlandville Fire District – Credit Cards (2020M-57)
… ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … Determine whether credit card purchases were adequately supported for appropriate purposes and paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57