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XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their … for agencies who manually name their Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDansville Public Library – Procurement (2015M-225)
… Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Plattsburgh City School District - Procurement (2019M-198)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and … $1.1 million were procured in accordance with the District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Opinion 89-2
… a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… over the preceding decade than in nearly every other state for which data are available. “Heroin and prescription opioid … reached a record high of 825 in 2014, the last year for which data are available from the Centers for Disease Control and Prevention’s National Center for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDistressed Provider Assistance Account
… County for Distressed Provider Assistance Account, Fiscal Year 2020-21 [xlsx] (deferred until January 2021, affects … County for Distressed Provider Assistance Account, Fiscal Year 2021-22 [xlsx] (quarterly withholdings for April, July, … in 2021 and February in 2022) As part of the State Fiscal Year (SFY) 2022-23 Enacted Budget, Part RR of Chapter 57 of …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training … and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings The Bursar’s Office did … to ineligible individuals during the 2012-13 fiscal year. Some students were overbilled or underbilled for …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 million. Key Findings District … of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Vestal Central School District – Fund Balances (2017M-91)
… Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District … (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance significantly exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andMorris Central School District – Fund Balance Management (2023M-47)
… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Hudson Housing Authority – Board Oversight (2016M-302)
… budget for the low-income housing program for the 2015-16 fiscal year totaled approximately $867,000. Key Findings Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302State Agencies Bulletin No. 1972
… the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution amount for … maximum total contribution of $41,000.00 for calendar year 2022. Employees are not eligible to choose both the … and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255