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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Herricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mEast Moriches Union Free School District – Budget Review (B7-13-3)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Contract Advisory No. 4
… In order to ensure the validity of information included on statutory reporting, agencies must ensure that contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCUNY Bulletin No. CU-720
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board … Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Newmeadow Inc. … fiscal year ended June 30, 2014. Background Newmeadow, a not-for-profit organization located in Malta, New York, … (LTAL) relationships that Newmeadow should have disclosed on its CFR and financial statements. We also …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits and Examinations
… time sheets, paystubs, or canceled checks, to support program milestones, goal achievement, and wage subsidies. In a follow-up, auditors … in the initial audit. New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The … as a part of the budgeting process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The … to the competitive bidding requirements. Upper Jay Fire District – Board Oversight (Essex County) The board did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and update the district procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors … registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the … left the city in a vulnerable financial position. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsFranklin Square Public Library - Claims Audit (2018M-48)
… a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units … Operations Events and Deadlines Calendar (“the Calendar”) is provided as a reference. Please be aware that this Calendar is designed to be used in conjunction with the details …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodState Comptroller DiNapoli Releases School District Audits
… District officials did not claim Medicaid reimbursements for 12 students that auditors identified were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Millbrook Central School …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-301
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes as … Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time during calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucs