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Hauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hauppauge-union-free-school-district-2022-150.pdfEast Greenbush Central School District – Leave Accruals (2021M-177)
Determine whether East Greenbush Central School District (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-greenbush-2021-177.pdfJericho Fire District – Professional Services (2012M-236)
… of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of professional services for the period January 1, 2011 to July 31, 2012. Background … training services, $54,181 for legal services, $39,500 for accounting services, and $26,485 for engineering consulting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York: … therapy. We issued our initial audit report on October 27, 2021. The audit objective was to determine whether United …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general fund checking account balance at … who handle cash are properly audited on an annual basis. The Board has not established a system to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … of the close of the fiscal year. Reconcile the District’s accounting records to the bank statements monthly and follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOpinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services within the fire protection districts. You state that the town is considering the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Horseheads Central School District – Network Access Controls (2021M-127)
… pdf ] Audit Objective Determine whether Horseheads Central School District (District) officials ensured network access controls … Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Freetown - Records and Reports (2018M-213)
… whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly … update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … district and adding the whole of the dissolved district to an adjoining fire district. Such a proceeding must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Opinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which provides an … 1 June 17, 1998 Emily Pines, Esq., Town Attorney Town of Brookhaven 1 To the extent a town board has not fixed a …
https://www.osc.ny.gov/legal-opinions/opinion-98-9East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsState Contract and Payment Actions in October
… Office of the State Comptroller approved 1,553 contracts for state agencies and public authorities valued at $1.6 … 3,700 payments valued at nearly $11 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfTown of Broadalbin - Records and Reports (2018M-63)
… whether the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … Board also has not ensured that procedures are in place for financial recording and reporting. As a result, although …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mLake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Opinion 92-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-11