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Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Library business. The Board did not implement policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have adequate controls over … considered an independent contractor to determine if he or she should be designated as an employee. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-2972013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests (payments) to claimants and medical providers from the Workers’ … Board’s automated payment system, where they are subject to various edit and validation checks, approved by the Board …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 … the preceding year. Audit results should be documented in the Board minutes and include a description of the records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. … King Center Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Capital – 2022 Financial Condition Report
… projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… that did not correlate with the date of the service on the claims, and to calculate the corresponding financial … through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … members. Members may also choose to receive services from out-of-network providers. United’s reimbursement for certain …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were … and project documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective Date(s) Paychecks dated after January 1, 2013 Social Security … Tax The Social Security wage base limit will increase to $113,700 for 2013. The temporary reduction in Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55CUNY Bulletin No. CU-619
… Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary If the increment code is 0701 or 0703 and the salary is equal to or greater than the ‘last one-year step’. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-418
… of Increments. Affected Employees Eligible employees in Bargaining Units CB, T8, TC and GA Effective Date(s) … salaried employees, including employees on Paid Leave, in grade 980, based on the following Increment Codes and … OSC will not process Increments for eligible employees in the Distinguished Professor titles. See “Agency Actions” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyState Agencies Bulletin No. 764
… Units 61 and 91). Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances … Criteria and Payment Amounts Eligible employees must be in an eligible bargaining unit and have a status of Active, … The eligibility dates are: November 14, 2007 for employees in Administration agencies. November 7, 2007 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesBarnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… Audit The purpose of our audit was to review whether the District obtained professional services in accordance with … through May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250State Agencies Bulletin No. 1709
… of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of the Laws of 2018, the … year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water … were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160