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Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed … Watertown Housing Authority Internal Controls Over Claims Processing …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the … Village officials appropriated more fund balance than was available in the general fund. The Board arrived at a tax …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … greatest benefit is that, once you meet the minimum age and service requirements established by your retirement plan, …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central … and the Warrensburg Central School District . "In an era of limited resources and increased accountability, it's … written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… 2017 budget also includes $600,000 in revenue from the sale of a property that was included in the city's 2016 …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B18-5-8)
… Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative … proposed budget and instead will be financed by issuing debt. Five of the City’s six collective bargaining agreements … The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Upstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … board spent $8,500 for travel that may not have been for official library business. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-231
… agencies that employee participation in tax sheltered annuity plans must be suspended while an employee is … Department employees who qualify for 403(b) tax sheltered annuity plans Effective Date(s) Effective the first paycheck … benefits are not eligible for 403(b) tax sheltered annuity plan contributions. Agency Actions Agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) were properly … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Rivendell School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualFood Safety Monitoring
… monitors the processing, distribution and sale of food products in New York State. The audit covers the period … 18, 2013. Background The Department's Division of Food Safety and Inspection (Division) is responsible for … enforcing State laws and Department regulations related to food safety. The Division's objective is to ensure a safe and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… of appropriation/segregation authority: Prepare a Budget Transfer Journal to increase appropriation/segregation … and operation of the agency. Agencies should enter, “Transfer authorized by section 179-h of SFL” in the Budget Transfer long description box. Please see Chapter VI, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionMama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its … rates, as warranted. Remind Mama Program officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… private pay and the New York City Department of Education (DOE). DOE refers students to Marie Pense and pays for its services …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-305
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endAdministration of Self-Insured Workers’ Compensation Plans
… must provide workers’ compensation, and are required to buy insurance against the cost of occupational injury and … accordance with the Law. Key Findings We found that there is room for improvement in how the MTA’s three self-insured agencies …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plans