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Jericho Fire District – Professional Services (2012M-236)
… methods when procuring professional services. We reviewed all five professional services providers who received at … that District officials enter into written agreements with all professional service providers. Document approval of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Board has no process in place to verify it is approving all claims for payment because the Board is not reviewing … position. Implement a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248State Agencies Bulletin No. 919
… ensure that each earnings is handled individually and that all military stipend earnings are exempt from Social Security and Medicare taxes, while all regular earnings remain subject to these taxes. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendYouth Facility Chargeback Rates to Localities (Follow-Up)
… Findings Officials made considerable progress in ensuring all costs are accurately included in the calculation of the … which outlines how the rates should be calculated and all the costs that should be included when performing the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… million. Key Findings The City did not properly award all contracts and has not annually reviewed the procurement … policy, as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Village of New York Mills – Justice Court (S9-14-4)
… technology controls. Key Recommendations Report and remit all excess money to the JCF until documentation is presented … as to where the money should be allocated. Transfer all bail money that is over six years old to the Village. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Homer Central School District – Financial Condition (2013M-306)
… the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in fiscal … on historical trends or other identified needs. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… limits. We also found that the School did not ensure that all employees who were issued a credit card signed the policy … criteria, and applicable credit limits. Ensure that all employees issued credit cards sign the policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Releases Bond Calendar for March and April
… New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal Audits
… were so poor, the company could not provide assurance that all cash had actually been deposited. Town of Ithaca – … addressed some areas such as IT service contracts, anti-virus protection, patch management, online banking, … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-02013 Year End Report
… Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured Employers Fund and the … Board (compensation payments) and SFCC (medical payments). All payments, whether processed by the Board or SFCC, are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportCollection of Medicaid Accounts Receivable (Follow-Up)
… its procedures and practices address the recovery of all accounts receivables identified through audits or … the problems we identified in the initial report. All four prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli Releases Bond Calendar for June and July
… New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… rebates, collect rebates from the manufacturers, or remit all rebate revenue to Civil Service. We identified … revenue to Civil Service. Take corrective steps to ensure all the Empire Plan Medicare Rx rebate-eligible drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureEfficiency of Warehouse Space (Follow-Up)
… About the Program The Spending and Government Efficiency (SAGE) Commission was formed to streamline State government …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly … allocated to all such programs. The State will only reimburse its fair share of allowable indirect costs. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations