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Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … Village budgets and amend budgets or reduce spending, when revenue estimates are not being realized or expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings … amount of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalComptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1836
… activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA R75 C72 Covid-19 Overtime for Annuals-2080 OCS R72 O19 Covid-19 OT Hry/Biweekly 1.5 OTK …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the onset of the COVID-19 … to the U.S. Census Bureau. The share has declined from 94 percent in April 2020 when data were first reported, … reimbursement, among other programs. The map and bar chart below show federal relief expected for each county in …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Opinion 91-53
… services in connection with the assessment and taxation of property as the town board shall direct. It is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… whether by direct payment to the service provider or by reimbursement to the insured, is generally governed by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-20SUNY Bulletin No. SU-301
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Agencies Bulletin No. 1938
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Comp Rate Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-139
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … bargaining units in the Unified Court System and provides for General Salary and Location Pay Increases for non-judicial employees. Contract Provisions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesGermantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village … Maintain documentation for the restricted donations to ensure that they are used accordingly. Close bank accounts … not used for Village purposes. Amend the purchasing policy to require Village officials to obtain professional services …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135