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Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityWestchester Community College – Fixed Assets (2017M-78)
… of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 through March … by Westchester County and the State University of New York and is located in Valhalla, New York. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Lima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether Library officials procured goods and … Recommendation The Board should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and services not subject to competitive bidding. … Lima Public Library Procurement …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Scio Central School District – Payroll (2017M-10)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wynantskill Union Free School District – Payroll (2016M-66)
… of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $8.8 million. Key Finding District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims … The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Oceanside Union Free School District – Professional Services (2016M-281)
… services to ensure compliance with Board-adopted policies and all applicable laws and regulations. … Oceanside Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is … are adequately supported, for District purposes and properly recorded. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Sachem Public Library – Claims Processing (2016M-327)
… over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … the audit period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Omnibus Procurement Amendments
… final offer; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and technology; clarifying …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Centereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… and cooperative housing to middle-income families. The New York City Department of Housing Preservation and … management of the City’s affordable housing stock. In New York City, there are 94 HPD-supervised Mitchell-Lama … and their names are placed on a waiting list based on the size of the apartment the applicant requested. When vacancies …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentAbout Benefit Reductions
… Benefit reductions are prorated by month. The closer you are to your full retirement age at retirement, the less … receiving a vested benefit). Benefit reductions do not apply to ERS Tier 2, 3 or 4 members who retire between 55 and … 25-year plan will be reduced for early retirement — even if they have 30 years of service credit. ERS Tiers 2, 3 and …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic investments … Lovelace, partner and co-portfolio manager of Pine Street Alternative Asset Management. “We commend Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsMedicaid Program – Overpayments for Medicare Part C Claims
… services occurred in part because hospitals misinterpreted State regulations and billing guidelines, did not properly …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… “Still, collections are down, especially in New York City, and local governments are facing serious fiscal challenges. … 2019, with particularly strong growth in building material and garden centers, sporting goods and hobby stores, and non-store (internet-based) retail. New …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… AUDLA Audit – Landlord Leases For use in Lease Administration AUDRE Audit – Revenue Leases For use in Lease Administration CONEW New Construction Used for new … Project Type RELAN REPD – Landlord Lease For use in Lease Administration REREV REPD – Revenue Lease For use in Lease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlComptroller DiNapoli Releases School District Audits
… School for Applied Technologies – Student Enrollment and Billing (Erie County) Auditors found that 34 of the 60 … for three students to the incorrect district of residence and underbilled four additional students’ district of … as proprietary services because they were recommended and used by other school districts. Officials also did not …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits