Search
Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The … require the City to make its quarterly estimated payments for operating costs. The City did not pay 70 percent of …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Putnam Valley Central School District – Financial Condition (2016M-135)
… surplus funds to increase reserves and the debt service fund each year. However, District officials did not use these … year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials … be used. Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. … Common Council. The City’s total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $67.2 … The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374State Comptroller DiNapoli Releases School District Audits
… training. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance with rules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewV.3.H Category Code – V. Chart of Accounts (COA) Governance
… Code field is used or required, it will be entered at the time the purchase order is entered into the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Review of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesWeedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Police Bulletin No. SP-237
… OSC Actions: OSC has established two new deduction codes for the following insurance types: Deduction Code 561: … Accident Insurance Deduction Code 545 continues to be used for PBA Short Term Disability. The PBA will submit all transactions via electronic file for enrollments, cancellations, and/or changes on a biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … have Adobe Acrobat Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending the completed DRO proposal to …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTravel Advisory No. 11
… the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … in which the Due State was created XIII.9 Allowed Values for Processing Payments in SFS - Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Comptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … addition, officials have not developed formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… of NYSHIP have the opportunity to select various plans for coverage. The Empire Plan is by far the most popular … from out-of-network providers. United’s reimbursements for out-of-network services are usually higher than reimbursements for the same services provided in-network. Also, when Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… December 7, 2016. Background The Office is responsible for supervising programs that provide assistance and support … receives federal funds under the Temporary Assistance for Needy Families (TANF) program to provide benefits and … which performers disrobe or perform in an unclothed state for entertainment (prohibited locations). 1 In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations