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Fairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareOperational Advisory No. 25
… basis. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28State Agencies Bulletin No. 1184
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU01 Deficit Reduction Plan Affected … using Earnings Codes BSA or S3G should be handled on a case by case basis depending on whether the monies were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … reports. Also, the district’s required annual financial report has not been filed with the Comptroller’s office since … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… The purpose of our audit was to assess Board oversight and management of College resources for the period September … Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, Town of … responsibility for establishing salaries and authorizing benefits for senior executives and was allowed to do so …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesGreene County Industrial Development Agency – Management Practices (2013M-95)
… GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the … document that project incentives were consistently applied when approving projects because they did not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday for allegedly giving false pay … be held accountable for their actions. I thank District Attorney Soares for prosecuting this case." "I am proud of … … A former New York state corrections officer and his wife were arrested for allegedly giving false pay stubs to …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanState Agencies Bulletin No. 1661
… report changes to maintenance deductions by inserting a new effective dated row in the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1661-change-maintenance-rates-employee-housing-and-mealsLength 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-1Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … processed approximately 233 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012XV.7 Budget Allocations – XV. End of Year
… will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation … SFS so all payments can be properly processed by the end of March All necessary segregations are in place for any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsAccounts Payable Advisory No. 70
… to process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCity of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … such as reviewing financial reports, audit logs, or change reports provided by the financial software. Review the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected