Search
Town of Bangor – Board Oversight (2012M-193)
… reports of all Town officers and employees who received or disbursed money during the preceding fiscal year or hire an accountant to conduct the audits. … Town of Bangor …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… segregation of duties and independent verification or review increase the risk that errors and irregularities … 2. Develop a procedure to determine when to assess or waive the $100 estimation fee. Reassign duties in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Comptroller DiNapoli Releases School District Audits
… officials did not always obtain competitive pricing or obtain alternative proposals or quotations for project purchases. The board also did not …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Oversight of Critical Foster Care Program Requirements (Follow-Up)
… homes meet required criteria prior to their certification or approval for the placement of foster children, and to … we found foster home records lacked evidence that counties or VAs met certain critical foster home …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followState Agencies Bulletin No. 1814
… creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. Chapter 18 of the Laws of 2012 amends portions of the Retirement and Social Security Law, Education Law, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkComptroller DiNapoli Releases Municipal Audits
… that 121 claims totaling $752,749 lacked adequate support or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… providers in the Medicaid program who were charged with or found guilty of crimes that violate Medicaid program laws or regulations. The Department promptly terminated 17 of the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Selected Aspects of Discretionary Spending
… was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of … $2.65 million of Authority spending that was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 278
… events of September 11, 2001 Affected Employees Employees in Executive Agencies who are working overtime due to events … 11, 2001. The primary means of tracking expenditures in PAYSR is the Position Pool. Should agencies wish to track … Earns codes, they should report overtime using these codes in the needed instances. If the agency does not choose to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11State Comptroller DiNapoli Releases School District Audits
… leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements, which … did not adequately segregate online banking duties or require secondary authorization for online payments and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Orders Divestment of Russia Holdings
… urging them to examine their business in Russia and pause or end their business operations in the country. Many of these companies have since taken action to end or limit their operations in Russia. DiNapoli’s investment …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsVI.5 Project Budgets – VI. Budgets
… journals do not require the Division of Budget (DOB) or OSC approval, and are posted to SFS after agency approval. … to transact against. Agencies can allocate amounts to one or many Child budgets to support greater control and detail, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsLength of Service Award Programs (2014-MS-1)
… and retention of volunteer firefighters. The fire district or municipality that sponsors a LOSAP is required to … was not subsequently awarded to volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for outpatient hospital services. New York …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Holley Central School District – Financial Condition (2013M-342
… of the ensuing year’s budget by more than $7 million, or 35 percent, as of June 30, 2013. District officials also … it to pay related debt, if required to do so by statute, or return the moneys to the general fund. Properly record and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Maximus, Inc.
… Exchange, and were not subject to competitive bidding or OSC approval. The amendments brought the total contract … did not include detailed budgets, rate schedules or other provisions limiting the amount Maximus may charge …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-inc2014 Year End Report
… submitted to our Office for approval. If either the Board or our Office rejects a Triad claim, the reimbursement is … with mandated fee schedules, (iii) contained accounting or computation errors, (iv) were previously approved and paid, and/or (v) contained miscellaneous errors. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… to processing payroll did not provide sufficient oversight or monitoring of the bookkeeper’s work. The Superintendent … not compare payroll journals to payroll source documents or the paychecks. Additionally, the Superintendent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051City of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… we recommend for disallowance are: $357,063 in excessive allocations of salaries and fringe benefits to the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual