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Accounts Payable Advisory No. 35
… Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsRockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… benefits for senior executives and was allowed to do so without adequate Board oversight. The Board did not …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… is my total project cost? Encumbrance? What is my federal versus state match spending? What are my complete project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesCounty of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is … Westchester counties. Our Office completed a review of the County’s preliminary budget for the 2015 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period … whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … avoid any penalties or fines. Continue to monitor sewage treatment costs, eliminate any unnecessary costs and reach …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mFreeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Saranac Central School District – Payroll (2015M-298)
… Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Child and Dependent Care Credit
… including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the … to allow the Department access to the OCFS and ACS subsidy data for auditing personal income tax returns. Key … legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the data to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditElwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Irvington Union Free School District – Information Technology (2016M-266)
… County. The District, which operates four schools with approximately 1,700 students, is governed by an elected … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Rondout Valley Central School District – Fixed Assets (2023M-36)
… included in their inventory records corresponding to the musical instruments represented several of each instrument; …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Village of Ilion – Information Technology (2015M-34)
… technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by … including how to recognize and respond to falsified email messages and the risks of inappropriate Internet use. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … The District has experienced both planned and unplanned operating deficits in its general fund over the last two … caused by inaccurate budget estimates. As a result of the operating deficits, the District’s fund balance has been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … Not obtaining governing board approval before attending conferences. Alcohol purchased with taxpayer dollars. Payment … card was used for these expenses. Extension of trips after conferences for personal reasons at local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Tuition Assistance Program – College of Westchester
… to the school on behalf of 1,590 students. We reviewed a sample of 50 randomly selected awards paid during that …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … The Office promotes the mental health and well-being of all New Yorkers. Its mission is to facilitate recovery for … development and in the early identification and treatment of children’s serious emotional disturbances; and to improve …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program