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Selected Aspects of the Migrant Education Program (Follow-Up)
… Program (Program) did not meet certain Program outcomes and overarching Program goals; the Department did not … complete federally required documents in a timely manner; and a significant portion of the Migrant Education Tutorial … to provide evaluation results at both the METS level and Program-wide to monitor performance against goals; and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followReview of Growe Technologies Inc.
… Q). Neither the Foundation contract nor the contract SUNY let under Part Q were subject to our Office’s pre-audit and … Recommendations Ensure that future Downstate requests to let non-competitive, single source contracts are supported by …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence of the … public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Sherman Central School District – Claims Audit (2024M-92)
… was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. … more than $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 … As a result, improper or unsupported claims may be paid and may not be detected and corrected. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113County of Rockland – Budget Review (B6-16-19)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Horseheads Central School District – Financial Condition (2016M-138)
… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, … that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Belfast Central School District – Procurement (2016M-317)
… July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The … Belfast Central School District Procurement 2016M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services … Although the Board approved the IDA projects submitted to it, the Board did not provide adequate oversight during …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardWilliamsville Central School District – Financial Management (2016M-274)
… period July 1, 2012 through June 3, 2016. Background The Williamsville Central School District is located in the Towns … Williamsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Highland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceDiNapoli: Local Sales Tax Collections Increased by 4% in August
… rates, local officials should budget accordingly and monitor cash flow for the foreseeable future.” For August … $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of the state totaled $913 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearSUNY Bulletin No. SU-161
… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have been issued … To report a VRWS, agencies must submit a Job Action Request using an Action/Reason code of Data Change/Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws