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Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Unified Court System Bulletin No. UCS-54
… for certain unrepresented employees earning $75,000 or more as follows: Non-statutory (not graded) positions … who are in grade 560, with a bargaining unit of 86, 88, or CT and who received a 3.5% salary increase (SAC row) … to insertion of the 3.5% raise row (SAC) is equal to, or greater than, $75,000. OSC will insert a row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresentedSouthside Academy Charter School – Board Oversight (2013M-318)
… transfers all School revenues to NHA, and the revenues are to be expended by NHA in accordance with the approved … the fee for services paid to NHA and to distinguish indirect from direct costs, and how indirect costs are allocated by NHA to the School. For example, $2.9 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… to hide their crimes. Spina pled guilty to one count of conspiracy to commit health care fraud and today was … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight … mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. … Cincinnatus Central School District Fund Balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… For the 2012-13 fiscal year, the District reported general fund expenditures of approximately $14.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… modest decreases in collections, with Auburn and Ithaca seeing a decline of 0.2% each, followed by Yonkers at …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the … Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The purpose of our audit was to review the District’s transportation and custodial operations to determine whether … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, … a more efficient level. By making such changes to improve transportation efficiency, the District could realize up to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesOswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2State Agencies Bulletin No. 716
… and 4/5/07 (Administration). OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/716-april-2007-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 712
… and 4/5/07 (Administration). OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/712-april-2007-performance-advances-graded-and-ns-equated-grade-employeesWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through … and necessary District expense. Ensure that the District’s credit card policy is enforced. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… Perform thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mDelaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over