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Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… review of transactions in the audit trail reports for the system administrator account of the financial application. … review of transactions of the financial application system administrator account on the audit trail reports. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessGreece Central School District – Procurement of Professional Services (2024M-129)
… assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 … similar services at a more favorable rate, could result in existing professional service providers providing more … and helps assure taxpayers that procurements are made in their best interest. Recommendations The report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRetirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipCUNY Bulletin No. CU-514
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andXI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to … Officials at the health center said they did not keep a record of stock or conduct inventory; Excluding the … sampled Centers’ records 712 packages of contraceptives from several schools; 131 boxes of antibiotic tablets from …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… could reduce demand for its products and impact or delay its projects, it has not yet provided meaningful …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial … District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with … Board should adopt a reserve policy. Appropriately budget to fund reserves. Determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Opinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8SUNY Bulletin No. SU-370
… Date First date employee worked as a Preceptor Earnings End Date Last date employee worked as a Preceptor Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityComptroller DiNapoli Releases School District Audits
… that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was … work completed was within the scope of the project. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… provides free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to … administration fee. Key Findings Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccines