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Selected Aspects of Bus Procurement
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA has … seven operating constituent agencies; two of them, MTA Bus and New York City Transit, provide bus service. In 2008, the … its Regional Bus Operations to consolidate the maintenance and transportation operations into one organization. Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementTerryville Fire District – Treasurer’s Duties (2017M-136)
… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Carrollton – Justice Court Operations (2018M-21)
… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information … Findings The Board did not develop adequate IT policies and procedures. School officials did not provide IT security … officials. Key Recommendations Adopt written IT policies and procedures. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Depew Union Free School District – Investment Program (2023M-77)
… Union Free School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… of Hempstead in Nassau County. The District is governed by a seven-member Board of Education that is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Town of Croghan – Financial Management (2014M-340)
… Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town … future needs. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Gloversville Public Library – Claims Processing (2014M-81)
… is located in the City of Gloversville, Fulton County, and serves the approximately 19,200 residents of the … district public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. … to ensure that claims are adequately documented, audited and approved. Key Recommendation Establish a claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Shenendehowa Central School District – Claims Processing (2016M-137)
… 13 schools with approximately 9,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Opinion 92-30
… (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county … interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or … authorize or approve the contract or authorize or approve payment thereunder, (b) audit bills or claims under the …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% of the outstanding stock of … You state that the village mayor is the vice-president and holder of 19.7% of the voting stock of an insurance …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. Congress created the Medicaid … 340B price. Consequently, to collect allowable rebates and avoid duplicate discounts, states must accurately exclude … that the Department: review the drug rebates identified and seek retroactive rebates where appropriate; ensure that …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followDiNapoli Releases November State Cash Report
… Budget Financial Plan projections by $553.3 million and were below mid-year projections by $369.7 million, … Medicaid (up $2.8 billion, primarily from federal sources) and other public health programs (up $1.7 billion largely … was $308.7 million lower than the latest projections, and $603.3 million higher than initial estimates. The General …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases January State Cash Report
… DiNapoli said. "With the budget process well underway, and less than two months left in the fiscal year, we're … federally funded payments to the Essential Plan Program) and Medicaid (up $2 billion primarily from federal sources). … latest projections, primarily in local assistance grants and capital projects. The General Fund ended January with a …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportSUNY Bulletin No. SU-215
… and are subject to all employment taxes and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earn Code DLP or DLS will be displayed on the payroll register.“Discretionary LSP-2 Semesters” or … Questions regarding this bulletin may be emailed to the Payroll Earnings mailbox. … To provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-215-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2014Comptroller DiNapoli Releases Municipal Audits
… on her personal computer. The bookkeeper collects, records and deposits receipts and makes online transfers without oversight, including … the bank accounts of the independently elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Agencies Bulletin No. 167
… payments Affected Employees Inactive employees (and leave without pay) with active deductions in bargaining units 02, 03, 04, 06, 18, 46, 47, 52, 66 and 67. General deductions will not be canceled for employees … be inserted on June 30, 2000 for the Institution cycle and July 7, 2000 for the Administration cycle. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/167-cancellation-general-deductions-certain-employees-who-are-inactive-orDiNapoli Releases April State Cash Report
… DiNapoli said. "New developments in the coming months and their impact on revenues must be monitored closely as the … volatile due to changes in tax policies at both the state and federal levels as well as economic conditions. April 2016 … of the timing of payments for the Essential Plan Program) and Medicaid (up $377 million primarily from federal …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-report