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Delaware County – Third-Party Contractual Services (2014M-287)
… period January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Columbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of Northville – Joint Youth Activity Program (2016M-339)
… Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the State … (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial … Section XIII3 Record Retention Travel and Expense was updated …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseMore About This Retirement Plan – New Career Plan
… 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that … the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the State of New York, …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Roxbury Central School District – Financial Condition (2013M-207)
… To the extent that they are not necessary and reasonable, make transfers to unrestricted fund balance, where allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Wayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Rapids Fire Company – Credit Cards (2023M-86)
… Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company … the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed … 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-27State Comptroller DiNapoli Releases Audits
… objectives including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Washingtonville – Financial Condition (2013M-346)
… has not developed comprehensive, multiyear financial and capital plans to improve the budget development process. Key … Develop a multiyear financial plan that establishes priorities and goals, considers revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Chautauqua – Fiscal Stress (2013M-220)
… a comprehensive multiyear financial plan to adequately address the Town’s operational and capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Medicaid Program – Medicare Part D Clawback Payments
… for the State’s full-benefit dual-eligible population. Key Findings Auditors identified opportunities for cost … of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in … of 714 recipients who no longer had Part D coverage. Key Recommendations Review the $2.9 million in clawback …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments