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Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ … and deposited timely. Maintain control of the signature stamp. Assign someone independent of the cash receipts and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andXVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesVillage of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Liabilities Process and Document Preparation: INTRODUCTION Federal grants are generally classified as … nonexchange transaction occurs when the Federal government provides resources to the State and … by the following traits: The provider government (Federal or State) requires the recipient government (State or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases School Audits
… School District , Saugerties Central School District and the Wells Central School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBuffalo City School District – Special Education and Grant Administration (2017M-73)
… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programState Comptroller DiNapoli Releases Audits
… established monthly caps. In addition, noting that Medicare imposes a 36-month cap on oxygen equipment rental … and a parts inventory consisting of 9,373 different part numbers/types valued at over $10.2 million. Auditors … in November 2021, identified $31.7 million in improper premium payments made on behalf of individuals who were not …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , … State Comptroller DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-304
… is to inform agencies of OSC’s automatic processing of the April 2022 UCS Increments and Longevity Increments and … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2020 04/01/2020 04/01/2020 04/01/2020 … increment codes: Current Code Updated Code 0422 4 digit max year of current grade or 0526 if salary is between 1 st …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli Releases School Audits
… was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an … documentation to ascertain that services were rendered in accordance with the contract. Madison Central School … were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsTravel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Endicott Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Care, Inc. (KQC) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … based on financial information KQC presents in an annual CFR filed with SED. SED reimburses the DoE for a portion of … of expenses). Also, ensure costs reported on CFR comply fully with the Manual requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1898
… Payroll Earnings mailbox; please include the Department ID and ‘LLS Correction Sheet’ in the Subject line. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Temporary and Disability … not complete investigations in a timely manner and did not have performance measures in place to effectively monitor … State-certified women-owned business enterprise should not have been claimed as credits toward the MWBE goals and one …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Delaware County – Third-Party Contractual Services (2014M-287)
Delaware County ThirdParty Contractual Services 2014M287
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287