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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… during our audit period. We estimate the District will pay about $11,000 in interest expense on the surplus debt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busBrasher Falls Central School District – Financial Condition (2019M-158)
… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCUNY Bulletin No. CU-719
… deductions. Effective Dates Effective Institution, Current and Lag, pay checks dated 10/07/2021. OSC Actions OSC will … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceTown of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not … and sales tax expenses had officials requested and used the lower priced General Services Administrative (GSA) daily …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mRipley Central School District – Cost Savings and Budgeting (2014M-361)
… appropriate or use the unemployment insurance reserve to pay related expenditures and did not reevaluate the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Eastchester Union Free School District – Financial Management (2016M-59)
… or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSouthampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Oil Spill Fund
… heating oil), you should report it within two hours to the 24-hour Spill Hotline. Oil Spill Damage Claims If you are the victim of someone else’s oil spill, you may file a damage claim …
https://www.osc.ny.gov/about/oil-spill-fundSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Comptroller DiNapoli Releases Municipal Audits
… in overtime pay even though the town personnel policy states that leave time should not be included in the calculation of overtime. City of Mount … a minimum of about $86,000 in violation fees it could have collected had all these violations been resolved. The …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The March 2017 credit card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the town for this personal credit card charge. Auditors also found 11 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… death records reported to SSA using genealogical websites. Search these free websites by social security number or name. … numbers listed on the bill to those already identified as eligible. Remove any ineligible individuals from the … governments and school districts that participate in the NYS Health Insurance Program (NYSHIP), coverage may be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… during the disenrollment period (i.e., the Plan did not pay for medical services for the recipient during the … disenrolled and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careState Agencies Bulletin No. 883
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Affected … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/883-schedule-agency-payroll-submission-and-availability-reports-and-filesMedgar Evers College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The Office of the UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accounts