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Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Windsor – Information Technology (2017M-44)
… distributed to Town officials and employees. The Town’s server is not located in a secure location. Key … understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals can gain access. … …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Southern Cayuga Central School District – Financial Management (2015M-224)
… The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Eden Central School District – Payroll (2017M-11)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … Key Findings The Board has not established a comprehensive payroll policy and District officials have not updated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… $56 million. Key Findings BOCES’ purchasing policy does not clearly describe if there are any conditions or …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the … Recommendations Review information included on billings for accuracy and verify that the correct resident district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Unified Court System Bulletin No. UCS-148
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Effective Date(s) … Criteria Employees must have been on the payroll for 120 full work days from 4/1/08 through 3/31/09 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityOpinion 98-3
… partner to the office of town comptroller, by itself, does not constitute a prohibited conflict of interest. … implied". An appointment to a municipal office, however, does not, by itself, give rise to a contract within the … of the town supervisor to the position of town comptroller does not violate General Municipal Law, article 18. Rather, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… whether recipients are enrolled in Plans and will deny FFS claim payments unless the services are carved out from the … eMedNY. Key Recommendations Review the $36 million in FFS claim payments and recover overpayments, as appropriate. Work …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careOversight of School Fire Safety Compliance
… Develop a risk-based approach for verifying, by site visit or other means, whether information provided in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… of Correction is also not routinely inspecting the state's 54 prisons. "The State Commission of Correction is not adequately monitoring what's happening in our prisons," DiNapoli said. "The … of local facilities. The commission is also responsible for responding timely to inmate complaints and grievances, …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … County) The board did not ensure the village’s accounting records were current, complete and accurate, and that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… program successes and failures, or apply successful strategies to other programs. This creates uncertainty about …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered … or will be turning age 65 within a 3-month time frame, and have them apply for Medicare. The Social Security … Also, the Department does not require Local Districts to have Medicaid recipients with SSI apply for Medicare because, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOpinion 93-2
… board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question of whether to … that the term "regular village election" as used in section 9-912 is intended to refer to the "general village … of section 9-912 authorized questions presented either by petition or by board motion to be submitted as a proposition …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XIV.5 Employee Award Programs – XIV. Special Procedures
… The cost of the awards are allowable; however, income of $100 must be reported for the employee on the PayServ system … from qualified award programs exceeds the $1,600 limit by $100. Guide to Financial Operations REV. 10/27/2015 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs