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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… July 1, 2012 through September 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town … NorthportEast Northport Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for those affected by the contract agreement for 2009-2016 will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationTown of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and … May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s … Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, … and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small … our audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Hudson Housing Authority – Board Oversight (2016M-302)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the Authority’s financial operations for the period July …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Morris Central School District – Fund Balance Management (2023M-47)
… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. It is recommended that all Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Middleport – Water and Sewer Rents (2013M-313)
… properly prepare bank reconciliations for water and sewer fund accounts. Any individual in the Clerk-Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… hospitals. The hospital contracts include reimbursement fee schedules for inpatient and outpatient hospital services. … special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the treatment … item implant, meaning the hospital receives an additional fee for the lens itself. If a provider corrects or adjusts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsAdministration of Fellowship Leaves
… college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesAccounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsHalf Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Town of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Justice Court Fund: Invoice Billing Program
… and funds are due to the village, the town invoice will instruct the CFO to pay the village and we will send the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s … 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8