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Town of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … balance or properly use money in the town-wide highway equipment reserve. Key Recommendations Review sufficient …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility … and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAlexandria Central School District – Financial Condition (2016M-5)
… the past three years. The District maintained reserve funds but had no plans for their use. Key Recommendations … targeted funding levels and the conditions under which the funds will be used. … Alexandria Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfSelected Controls Over the Property Tax Assessment Process
… mass updates in the CAMA system did not include the User ID that executed the script (program logic/instruction code) … parcels is clearly documented in CAMA. Ensure that a User ID or Service ID is recorded for every Global Change and mass update. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processStafford Fire Department, Inc. - Financial Management (2023M-110)
… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110DiNapoli Announces State Contract & Payment Actions for December
… for the village of Greene and $1 million grant for the town of Babylon to elevate homes in flood-prone areas damaged …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberVillage of Lyons Falls - Board Oversight (2018M-174)
… oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately … member shared passwords accessing the computerized central accounting records and the water and sewer program. The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Stay Informed – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your retirement benefits are an important part of a solid … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a …
https://www.osc.ny.gov/retirement/publications/1511/stay-informedCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfHeuvelton Central School District – Procurement (2023M-55)
… the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they … and the procurement policy. Periodically use requests for proposals (RFPs) when seeking professional services and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Dalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfControls Over Equipment (Follow-Up) (2022-F-19)
To assess the extent of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report 2017-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f19.pdfNotice of Reserve Funds
… fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained … entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report … plan for the Program. The New York State Department of Civil Service (Department) contracts with United …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementMount Morris Central School District – Financial Condition (2014M-328)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … such services. Therefore, because School officials are not certain of the services they should be receiving …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersDiNapoli: 59 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 … and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored the financial stability of … and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdf