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Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaManorville Fire District – Board Oversight and Fuel (2016M-411)
Manorville Fire District Board Oversight and Fuel 2016M411
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … Maintain complete and accurate ECA ledgers. Ensure that all funds are deposited by the close of each school week, as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District … of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andCUNY Bulletin No. CU-451
… Institution paychecks dated August 9, 2012 Background The City University of New York Benefits Office has determined the health insurance rate change that went into effect in the paychecks dated July 12, 2012 should not have become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentDiNapoli Announces State Contract and Payment Actions for June 2017
… waste or other improprieties. Cumulatively through June for calendar year 2017, DiNapoli's office has approved 8,923 … financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities and audits all state payments. This independent review ensures that costs are reasonable, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… Corrections. High numbers of incarcerated youth experience depression, bipolar disorder, or schizophrenia and those with …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesBorrowing Against Your Contributions – State Police Plan
… You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully … be deducted from your loan when it is issued. Prior to retirement, and 30 days after issuance, loans are fully … loan features. By Mail: Print a loan application from our Forms page and mail your completed and notarized application …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… costs are permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and … Ledger in the Statewide Financial System (SFS) on a more real-time basis that is better aligned with the timing of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsAccounts Payable Advisory No. 51
… a claim for payment is appropriate to pay prior to being certified and submitted to the Comptroller, agency staff need …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether … in accordance with its by-laws which stipulate that a Board of Trustees, consisting of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialWyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Marion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … Springs Union Free School District Financial Condition and Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256