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St. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately … as a budgetary funding source, the County’s fund balance in the general fund decreased 68 percent from fiscal year … remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 million at the end of 2011, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are not adequate to … update document with the State Comptroller’s Office each year, the Treasurer does not present the Board with … an audit of the Treasurer’s records for the 2010 fiscal year, the 2011 and 2012 records had not been reviewed as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementFranklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252SUNY Bulletin No. SU-170
… Purpose To provide instructions to agencies for processing the M/C Discretionary Increase. Affected … State of New York and various bargaining units provides for Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … images on a monthly basis. The required annual financial report has not been filed with the Office of the State …
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
… (SED): United Cerebral Palsy Association of the Rochester Area, Inc. Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic … Over the Past Five Years* From SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion (38.2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalSecurity Over Critical Information Systems
… risks associated with unauthorized access to these systems and their associated data. Our audit scope covers the period … the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its … with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more than 850,000 licensees. …
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
… contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …
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
… Local sales tax collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas … October 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last …
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
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
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
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
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
… UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the corresponding financial impact. The … health insurance coverage to over 1.2 million active and retired State, local government and school district …
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)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … a Secretary, and a Treasurer. The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated … the District’s practice to purchase and pay the premiums for whole life insurance policies with a face value of …
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)
… (5 percent) over these years. The District’s retirement contribution reserve was overfunded by more than $445,000 (33 … Ensure the balance retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine …
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)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board of Education which comprises nine … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
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)
… the planned balances to be accumulated in each reserve and how the reserves will be used. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257