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Taconic Hills Central School District – Financial Management (2019M-155)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund … Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Financial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). … Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, College of Nursing, School of Graduate Studies, School of Public Health, and the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHealth Information Management Department – Selected Procurement and Human Resources Practices
… with applicable requirements related to procurement and human resources. The audit covers the period June 1, 2003 … Management Department (Department) is responsible for the collection, storage, and transmission of patient … records and archives more than 1.5 million records, accounting for roughly 42,000 cartons of stored materials. To …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/putnam-2020-27.pdfMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/minerva-2020-60.pdfHoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping … of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of the crime of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
audit, charter school, Henry Johnson
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/henry-johnson-charter-school-2023-32.pdfDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead … as his own,” DiNapoli said . “My thanks to Tioga County District Attorney Kirk Martin and the New York State Police …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed … the ability to overwrite transactions within the financial accounting program. Key Recommendations Review cash receipt …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … did not audit any claims from the general fund, water district and street lighting fund. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Opinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); …
https://www.osc.ny.gov/legal-opinions/opinion-94-24IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … award program. Include notes describing the significant accounting policies used in preparing the schedule. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Property Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of … shall establish a handicapped parking education program for the purpose of providing education, advocacy and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programEligibility Requirements – World Trade Center Presumption
… To be eligible for this presumption, you must have been employed by a … New York public retirement system on September 11, 2001, and: Participated in the World Trade Center rescue, recovery … crashed; Repaired, cleaned or rehabilitated vehicles or equipment owned by the City of New York, regardless of …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsVillage of Belle Terre – Audit of Claims (2013M-87)
… which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health … “I thank the New York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities charged the State Education … Inc. (NYL) focused on $138 million in expenses the school claimed for special education services over the three … it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs that are …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses