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Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Canastota - Board Oversight (2018M-256)
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mMultiple Dwelling Property Inspections (2018-MS-1)
… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Broadalbin-Perth Central School District – Cash Management (2020M-65)
… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. … statutes and procurement policy requirements. Review and update the purchasing policy and procedures to ensure they …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District … did not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … officials applied for all applicable transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidState Agencies Bulletin No. 1929
… overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees … Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitState Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Police Bulletin No. SP-225
… Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State … Effective Dates: Effective in paychecks dated April 27, 2022. OSC Actions: At the request of the PBA, OSC has … change in the union dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Ardsley Union Free School District – Financial Management (Westchester County) … and taxpayers were taxed more than necessary. Rye City School District – Payroll (Westchester County) District …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors determined that NYCI’s certification procedures … Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … of Children and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 97-13
… approved as an active member of a fire department or fire company by the authorities in control of the department or company and who is "faithfully and actually performing … board of fire commissioners ordinarily is not considered part of a volunteer firefighter's official duties (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 98 - 22
… eliminated only by the adoption of another local law. This is in response to your letter in which you indicate that a … not exceeding $5,000 in a fiscal year". The village board is considering increasing that amount and you ask whether … , 221 AD2d 423, 633 NYS2d 798; 1984 Opns St Comp No. 84-26, p 33; 1982 Opns St Comp, No. 82-35, p 45). Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22State Comptroller DiNapoli Releases Municipal & School Audits
… all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits … supported or approved. Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1