Search
Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… June 30, 2006. New York State Local Finance Law requires all municipalities and school districts that have been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Sharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74East Moriches Union Free School District -- Budget Review (B17-7-4)
… 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Franklin Square Union Free School District – Fund Balance (2016M-129)
… fund balance complies with the statutory limits and reduce the amount of surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129State Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable educational … either Exceeds $5,250 or Exceeds $5,250 when combined with any additional educational assistance benefits paid to … additional tax withholding. Include additional information with this letter that identifies the specific paycheck date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… for group therapy services provided by Federally Qualified Health Centers were correctly applied. The audit covered the … 1, 2008 through May 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid program … Medicaid State Plan in 2008 to allow Federally Qualified Health Centers (FQHCs) to provide group therapy services, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupAffordable Home Ownership Development Program
… (Corporation), was established to promote homeownership for low- and moderate-income individuals and families and to … homeowners (Program recipients). Grant monies may be used for new construction, home improvements, or acquisition and … that contract with the Corporation and are responsible for determining a recipient’s eligibility. The annual income …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… internal controls over the collection and disbursement of all moneys for which the Department is responsible for the … not been adequately monitored, updated, or distributed to all responsible staff. The Department did not maintain …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Roosevelt Childrens Academy Charter School Selected Financial Operations 2013M254 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of Seneca … agreements. Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a … without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil clerk …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andDiNapoli: Public Drinking Water Needs More Protection
… water is a precious resource that we should never take for granted," DiNapoli said. "Water contamination in Hoosick … have to take the lead in strengthening safeguards for public water supplies and improve our response to … In numerous instances, the EPA has failed to set standards for contaminants with harmful health effects. In New York …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionCUNY Bulletin No. CU-724
… of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected Employees All CUNY … Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. … for Deduction Code 897 will be available until December 3, 2021. Employees wishing to donate to Deduction Code 897 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignVillage of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… at a minimum require a designated official’s approval for all adjustments and that require written documentation of the reasons for such adjustments. Ensure that all advances between funds are repaid no later than the close … were made and that adequate records are maintained for all such advances. Implement a formal cost-allocation plan …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121CUNY Bulletin No. CU-697
… all 2020 CUNY Charitable deductions that currently have no end date, or an end date that is not valid. OSC will … CUNY Bulletin No CU697 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294