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Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… 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 … Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial … ended December 31, 2011, the Town reported net revenues from fines and surcharges of $2,510. Key Findings The Justice … the amount of the cash shortage. Maintain an accurate, up-to-date accounting of bail, prepare proper bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s … School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Examination of Travel Expenses
… incurred by a Department employee for calendar years 2013 and 2014. The objective of our examination was to determine if the … We confirmed the employee’s official station was correct from May 8 through December 31, 2017. … This is a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls … $50.6 million. Key Findings Both the Superintendent and Assistant Superintendent of Personnel and Technology have … is in the best interests of the District. Seek competition from potential vendors and award the contract for report card …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTravel Advisory No. 4
… header: official station, the employee’s home/residential address, the start location and destination location of the travel event, and the start and end dates and times of the travel event and/or expense. This requirement will …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284State Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and … approximately $865 million. Key Findings The District did not have written policies or procedures for the processing or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland … and the West Seneca Central School District . “In an era of limited resources and increased accountability, it’s … officials have developed a multiyear financial plan to address current and long-term financial trends. Glens Falls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesSouth Otselic Fire District – Financial Activities (2022M-169)
… complete report – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10How the Program Works – Contribution Stabilization Program
… what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual … less than the maximum amount allowed. Employers will pay interest on their amortized amounts which is comparable … and holds 20.47 percent of its assets in fixed income as of fiscal year end 2023. The Fund will receive a return on …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works