Search
Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceGlens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
… reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … used or replenished. District officials generally agreed with our report and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Ulster County Probation Department – Restitution Payments (S9-20-8)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … restitution payments appropriately or notify the court when a probationer violated the court order. 16 of 29 … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8V.3.F Projects – V. Chart of Accounts (COA) Governance
… The Project ID ChartField captures transaction information for endeavors or events that may have one or more funding … to the Project Costing module. Projects must be created for each federal grant, oil spill, capital project and other … identified statewide uses. Projects may also be created for agency-specific purposes. For further information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsTown of Tyre - Long-Term Planning (2019M-61)
… multiyear financial or capital plans. A reserve plan which details justifications for reserves to be … for a three- to five-year period. Adopt a formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to … The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsInlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 2003
… garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … restrict users’ financial software application permissions to only those functions that are necessary for their job … confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 92-24
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; … a "newspaper" which satisfies the conditions precedent for designation as an "official newspaper" a publication … and ordinarily printed and distributed at least weekly for at least one year; (3) contain news, editorials and other …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Alfred-Almond … permissions to only those functions that are necessary for their job duties, the district did not act on this … the district’s proposed budget for health insurance is $164,625 higher than supporting documentation for health …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 94-10
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Releases State Audits
… State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up) (2013-F-16) An … to 2,564 individuals enrolled in both Medicaid and Medicare. Auditors recommended the Department of Health (DOH) improve its detection of Medicare Part A coverage for Medicaid recipients and prevent …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… children and their families, seniors, and people with disabilities. As of March 2021, New York’s Medicaid … who were automatically added to the buy-in program with coverage beginning more than two years retroactively, … should have been paid by Medicare. DOH generally agreed with many of the recommendations that DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyState Agencies Bulletin No. 2021
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … pm on 03/09/2022 and at or before 10:59 pm on 03/31/2022. For any shift that begins at or after 11:00 pm on 03/31/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certain