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Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Bolton Central School District – Financial Condition (2013M-58)
… has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172New York State Comptroller DiNapoli Statement on Win at SEC
… as Trustee of New York State Common Retirement Fund, and the Church of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide … from the Securities and Exchange Commission (SEC) to block DiNapoli’s proposal from a shareholders' vote at its …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secTravel Advisory No. 4
… in the Statewide Financial System (SFS) will be updated to make the following fields mandatory on the expense report … The implementation of these mandatory fields is expected to coincide with the SFS Summer Release scheduled for Monday, … approval must be paid by August 18, 2017. Expense reports not approved by that date will be denied back to the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsHow the Program Works – Contribution Stabilization Program
… for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … projected invoice, which is available 17 months in advance of the invoice due date, will show an estimated maximum … which is comparable to taxable fixed income investments of a similar duration. The interest rate is set annually by …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksVillage of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted … fund balance was also significantly underreported and several expenditure lines were reported inaccurately. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Opinion 88-77
… contract or authorize or approve payment thereunder, (b) audit bills or claims under the contract, or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… activities for the period July 1, 2012 through October 13, 2015. Background The Yorkshire-Pioneer Central School … is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 million. Key Findings Although …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352State Comptroller DiNapoli Releases School Audits
… appropriations, exceeding the statutory limit by $3.9 million. Cheektowaga-Sloan Union Free School District – … and Payroll (Erie County) From 2013-14 through 2015-16, the district appropriated approximately $2.2 million of … in the 2012-13 through 2015-16 fiscal years. As a result, the district had significant operating surpluses …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the … August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … are reasonable. The district consistently appropriates fund balance that is not needed to fund operations. Two of … appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. After the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Adirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and … has balanced its adopted budgets with appropriations of fund balance and reserves, which has led to planned operating … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shandaken – Payroll (2013M-201)
… by the Secretary. Ensure employee withholding amounts are accurate. Certify the payroll by reviewing the payroll … details prior to payment, including periodically reviewing salaries and hourly wage rates to ensure that they match Board-approved amounts, before pay checks are distributed. Consult with the Town attorney about …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-96-10South Otselic Fire District – Financial Activities (2022M-169)
… not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the Secretary-Treasurer … update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 the reports were between 189 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow