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School Tax Relief (STAR) Program (2012-MS-6)
… owners are eligible for one exemption for a primary residence only. Local assessors accept and process residents’ …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… an increase of 3%, or nearly $167 million, compared to the same period last year, according to a report released today by State Comptroller Thomas P. … collections slowed in the second quarter, returning closer to pre-pandemic trends, after significant volatility during …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in one of the make-up credit … programs, intensive instruction in deficiency areas of the course and on-line study, are referred to as CRPs. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of … School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Newburgh – Budget Review (B6-13-21)
… water fund balance. Determine the necessary adjustments or course of action necessary to address the identified issues. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services … whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … contained in our audit report Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followCity of Tonawanda - Information Technology (2018M-146)
… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … City of Tonawanda Information Technology 2018M146 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146South Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229East Meadow Public Library – Claims Auditing (2017M-275)
… period July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Three Village Central School District – Fuel Inventories (2015M-271)
… do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of … The purpose of our review was to assess the Villages progress as of April 2022 in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingXII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113