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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… For example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the … to the bank statements and/or cancelled check images on a monthly basis. The required annual financial report has not … comparing activity recorded by the Treasurer to the bank statement, and ensuring that the Treasurer accounts with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialComptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not … and two were partially implemented. United HealthCare Insurance Company of New York (UHC): Empire Plan Drug Rebate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsCapital – 2022 Financial Condition Report
… the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalSecurity Over Critical Information Systems
… its data and for ensuring the confidentiality, integrity, and availability of its systems. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… administrative expenses, general overhead, etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's … to the state contract are allowable and not of the same nature as those charged as a direct cost to the contract. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced … growth at 37%, followed by Oswego County (35.8%) and St. Lawrence County (30%). During the last month of each … government financial records, track state contracts, and find commonly requested data. … Local sales tax collections …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… increase at 51%, followed by Cayuga County (40%) and St. Lawrence County (32%). During the last month of each … government financial records, track state contracts, and find commonly requested data. … Statewide local sales tax …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… district that received federal funds. She was sentenced Thursday to two years of probation and ordered to serve 50 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the … claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From January 1, 2017 … a sample of 100 claims, we calculated a potential cost savings of $214,008 for 84 claims that were paid using an R&C …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHomer Central School District – Financial Condition (2013M-306)
… fiscal year are $39 million. Key Findings The Board did not ensure budget estimates were reasonable. Over the last five years, the District appropriated a total of almost … balance over the last 5 fiscal years, the District raised $2.4 million more in taxes than necessary for operations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Days Worked Calculator – Reporting Elected and Appointed Officials
… Officials Paid Per Payroll Period Use this calculator to convert the ROA result (average number of days worked per month) into the number of days worked to report your …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. … Madison County Probation Department Restitution …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… three recommendations were not implemented. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fCUNY Bulletin No. CU-716
… Benefits Program are affected. Effective Dates Effective in paychecks dated August 12, 2021 for current and lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesThurston Fire District – Financial Activity (2016M-430)
… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430