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Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations … that were not set up to properly account for transactions by individual funds. The Supervisor did not prepare accurate, … programs to process the Town's financial transactions by combining the functions into one program. Provide monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. … operates cafeterias in each of its seven school buildings for approximately 3,550 students, is governed by a … of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialState Agencies Bulletin No. 952
… Employees Employees who received Military Stipend wages for paychecks dated from January 7, 2009 through August 13, … and Medicare taxes. OSC will automatically issue refunds for affected employees for whom wages were not exempted from Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryBarker Central School District – Purchasing (2016M-208)
… audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background … Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled approximately $16.8 … written purchasing policy does not contain formal guidance for acquiring and documenting price quotes for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. Background The Randolph Central School District is located in the Towns of Coldspring, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Jefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Unified Court System Bulletin No. UCS-99
… Uniform Allowance and Uniform Blazer Allowance Payments for employees in Negotiating Units SY , SR , S9 , DR , F8 , … dated June 28, 2006. The Uniform Blazer Allowance Payment for employees in Negotiating Unit G9 will be made in a … check dated June 28, 2006. The Uniform Allowance Payment for unrepresented employees (Negotiating Unit 86 ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-99-june-2006-ucs-uniform-allowance-and-uniform-blazer-allowanceIndustrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … the efficiency and transparency of IDA operations 1 . For new projects, the law requires standard application forms …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Property Tax Exemptions Top $450 Billion
… State Comptroller Thomas P. DiNapoli issued a report today … State outside of New York City and the impact they have on local governments and school districts. "Property tax … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionUnified Court System Bulletin No. UCS-151
… Uniform Allowance and Uniform Blazer Allowance payments for employees in Negotiating Units SY , SR , S9 , DR , F8 and … dated June 24, 2009. The Uniform Blazer Allowance payment for employees in Negotiating Unit G9 will be made in a … dated June 24, 2009. The Uniform Allowance payment for Negotiating Units G9 and 86 (unrepresented employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum … of the different fund types is necessary for a complete understanding of governmental accounting. A discussion of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … auditors determined DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances included: claims billed for excess quantities of drugs; claims for drugs in which the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits