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Bethlehem Central School District – Credit Cards (2017M-41)
… supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68City of Gloversville – Parking Violation Operations (2016M-231)
… approximately 15,000 residents. The City is governed by an elected eight-member City Council. General fund budgeted … approximately $16.3 million. Key Findings City officials have not established a benchmark for collection rates of … the effectiveness of collection strategies and consider enhanced or alternative measures that may increase the …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Management of Energy Consumption (Follow-Up)
… energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… (CBAs) and employment contracts, 40 employees received unearned wages totaling $25,948 of which $19,985 was not … pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their efforts to …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGranville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Ramapo Catskill Library System – Procurement (2015M-84)
… 1, 2013 through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public … Ramapo Catskill Library System Procurement 2015M84 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… to provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Newark Valley Fire District - Board Oversight (2020M-30)
… records for 2017 and 2018. The Treasurer did not file required annual update documents with the Office of the State … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Background The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town … Recreation Department employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 819
… have three (3) address types in the payroll system. The Home address type is required and must be entered at the time … for an employee who wants a different address (other than Home address) printed on their paycheck or direct deposit … for an employee who wants a different address (other than Home address) printed on their annual W-2 statement. The W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservOpinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: … Whether joint action by the town boards of both towns is necessary to extend the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Unified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes … To provide payroll system users with information regarding the changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit … for people diagnosed with an opioid use disorder. New York State maintains a database to monitor prescription drug … recipients who are receiving opioids while also in a Treatment Program for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOpinion 92-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … by L 1991, ch 413, §54). February 12, 1992 Hans A. van Nes, Esq., Attorney at Law Millwood Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 93-27
… to reduce the townwide general fund tax levy against only those town properties located outside villages within … to reduce the townwide general fund tax levy against only those town properties located outside villages within …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Pension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member can …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election