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Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District Reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraState Comptroller DiNapoli Releases Audits
… of Health (DOH): Patient Safety Center Activities and Handling of Revenues (2019-S-15) DOH has generally met … nine of 56 cases reviewed that DOL’s system indicated were closed and paid, auditors could not determine whether the 976 … report. 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/2021/04/state-comptroller-dinapoli-releases-auditsMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for … issues MMCOR instructions to guide MCOs on how to report administrative expenses. Of the $17.8 billion in …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumUnified Court System Bulletin No. UCS-266.4
… This bulletin supersedes Payroll Bulletin UCS-266.3 Purpose To provide the Unified … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.2
… and wage garnishments) and authorized deductions (e.g., deferred compensation and union dues). With respect to the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollProtest Procedures
… Legislative Program Legislative Session 2023-2024: Protest Procedures – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public authorities. Memo Bill Text Status … Provides for bid protest procedures for state agencies and public authorities …
https://www.osc.ny.gov/legislation/protest-proceduresBeacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key … OPO have sufficient funds available before approving the claim for payment. … Beacon City School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Miller Place Fire District – Credit Cards (2024M-58)
… [read complete report – pdf] Audit Objective Determine whether the Miller … credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… “This defendant manipulated a system meant to provide financial support to families struggling with health care …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonState Agencies Bulletin No. 1933
… previously established on the October LLS payment cycle at the time of appointment to a lower graded position. Refer … or fifteen (15) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … annual salaried service, Paid Military Leave, Sick Leave at Half Pay, and Paid COVID Leave), time on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … was required to obtain an independent audit, but did not do so. The Company has not filed Form 990 with the IRS since …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… enforced or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an adequate fund balance policy; or developed policies and procedures to … estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. Revise the Town's …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … Verify that the employment data that businesses report annually is accurate, evaluate performance and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… Charter School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial software access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsBarker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated … included in their inventory records corresponding to the musical instruments represented several of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … million and determined officials did not seek competition when procuring any of these vendors. Two of these vendors … bidding laws and the Town’s purchasing policy requirements when making purchases. Develop written procedures that …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month … Thomas P. DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 million year over year, … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in … to help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . … The objectives of our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Manhasset Union Free School District – IT Asset Management (S9-22-15)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 20 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15