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Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … established effective controls over cash disbursements and payroll. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeWestport Central School District – Internal Controls Over Payroll (2014M-013)
… established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. … elected Board of Education. General fund expenditures for the 2012-13 fiscal year were $5.3 million, and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Menands Union Free School District – Payroll (2015M-268)
… in this report. … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Heuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40SUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term … insurance. Affected Employees: Employees who are members of United University Professions (UUP) in Bargaining Unit 08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … facility or office for accurate reporting. Department of Health - Medicaid Program: Claims Processing Activity … Medicaid recipients who were reported as discharged from a hospital, but then admitted to a different hospital within …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal … and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… has not maintained accounting records since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The Board did not … perform his statutorily required fiscal responsibilities or consider resigning from office. Initiate annual audits of …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is governed by … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Columbia County – Procurement (2017M-249)
… determine whether the County procured goods and services in accordance with General Municipal Law and the County’s … competitively bid. The County procured goods and services in accordance with GML and the County’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
Ulster County Department of Social Services Preschool and Children and Family Services Units Claims Processing 2017M253
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyChallenging a Determination – En-Con Police Officers Plan
… process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationChallenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationTier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusFort Ann Central School District - Fund Balance Management (2018M-119)
… balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted … overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through 2017-18. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt realistic annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 … as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266