Search
Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … agent creates billing reports, issues billing invoices to patients and collects fees for the services rendered. The … of services rendered, billed and collected and how uncollected accounts are to be handled. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the … credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Henry Johnson Charter School – Financial Operations (2014M-214)
… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. … during the 2013-14 fiscal year. Budgeted appropriations for 2013-14 were approximately $5.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Administration of Tenant Complaints
… Purpose To determine whether New York State Homes and Community Renewal’s Office of Rent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … totaling $8,956 lacked proper supporting documentation to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Lindenhurst Union Free School District – Collections (2024M-24)
… on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds collected. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct … Complex Entities of this Chapter contains information on how to process payments to these vendors, including a list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Agencies Bulletin No. 621
… to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin supersedes Payroll Bulletin … of unemployment insurance benefits, as determined by the New York State Department of Labor Effective Date(s) Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedTuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The … Board has not filed the required Internal Revenue Service Form 990 for tax-exempt organizations. The Board is not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113SUNY Bulletin No. SU-365
… of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY … of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and CYF Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 1766
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 PEF Performance Advances and provide instructions for payme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1766-october-2019-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1765
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 CSEA Performance Advances and provide instructions for paym
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1765-october-2019-csea-performance-advances