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Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through … Key Finding The Board has not effectively managed fund balance. Town officials have adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas … us could receive. Let’s also remember the many individuals in our communities who are in need of a helping hand. Consider the opportunity for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsCUNY Bulletin No. CU-588
… automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old Rate: $46.16 New Rate: $58.66 Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period June 1, 2015 … 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Unified Court System Bulletin No. UCS-331
… 2023 Affected Employees: Employees represented by NYSCOA in Bargaining Unit SR are affected. Effective Dates: … At the request of NYSCOA, OSC will identify employees in Bargaining Unit SR with dues (Deduction Code 243) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decreaseRockland County Community College - Employee Benefits (2020M-5)
… overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid … the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.7.D Cost Allocation – IX. Federal Grants
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 … The implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIX.12.G Check Clearance Patterns – IX. Federal Grants
… programs, as with Medicaid beneficiary payments; or Use when calculating CMIA interest owed to the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsMount Pleasant Central School District – Financial Condition (2015M-82)
… seven elected members. The District operates four schools and the District’s operating budget for the 2015-16 year is … Key Recommendation Continue to monitor the budget and take necessary action to maintain fiscal stability. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… goods and services and disposed of assets in accordance with policies and statutory requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Fire Island Union Free School District – Leave Accruals (2015M-289)
… The District, which operates one school with approximately 50 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $130.2 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Overview – Governmental Accounting Standards Board
Governmental Accounting Standards Board These standards ensure pension transparency and consistency of information across governments Overview
https://www.osc.ny.gov/retirement/employers/gasb/overviewAccounts Payable Advisory No. 35
… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsMedicaid 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-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… auditor unless your district has: fewer than eight teachers, expenditures of less than $5 million in the … statutes, regulations, purchasing policies, and accounting system and procedures. Candidates may include: a district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorUtilization of the Arch Street Yard and Shop Facility
… and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 … Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the project was …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityComptroller 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-auditsOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-45