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Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Travel Advisory No. 12
… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… internal controls over use of its non-firefighting vehicles for the period January 1, 2015 through August 31, … and monitor use of the District’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Chestertown Fire District – Claims Processing (2016M-387)
… claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Wading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … Based on our review, individual significant revenue and expenditure projections in the tentative budget appear … appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to increase. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7V.3.I Class – V. Chart of Accounts (COA) Governance
… transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series as stated in State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWest Nyack Fire District – Claims Processing (2014M-259)
… The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June … Key Findings District officials approved payment of claims that did not comply with District policy. More than 60 … required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Audits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the Comptroller General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Niagara Charter School – Student Enrollment and Billing (2013M-294)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … that currently has 10 members, including one parent and two teacher representatives. The School’s operating … million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294CUNY Bulletin No. CU-697
… will begin in paychecks dated January 14, 2021. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page … the deduction should be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) … managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should … of Health DOH made improper feeforservice FFS payments for certain services covered by managed longterm care plans …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans