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State Agencies Bulletin No. 838
… 9/1/08 - Paychecks dated 9/29/08 OSC Actions On September 16, 2008, OSC will reduce all pensioner and beneficiary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followIndian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, … plan does not show detailed projections and their effect on fund balance levels. Key Recommendations Develop realistic … shows revenue and expenditure trends and the effect on fund balance. … Indian River Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Operational Advisory No. 18
… 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that … ID Scenario 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the … System (SFS). 0RASP00000 (should now use 0RAR000000) A State check issued from the Central Accounting System (CAS) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs … grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39State Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetTown of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether … Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181