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Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … however, the Legislature appoints a County Administrator to coordinate the County’s daily operations. The County’s … because County officials did not have adequate procedures to review invoices for inpatient hospital services provided …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Newstead – Joint Highway Facility Project (2012M-260)
… with respect to financing the Project during the early planning phase. As a result of Town officials’ poor planning and management, the Project’s costs have grown to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown 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 … July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … approximately $2.9 million. Key Findings The Board did not develop policies or procedures for budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Accounts Payable Advisory No. 70
… handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may … the “Special Handling” handling code on their vouchers for overnight courier delivery. When multiple checks are … email identify the type of payment, Supplier ID, reason for “Return to Agency” handling, volume and frequency of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCity of North Tonawanda – Financial Operations (2012M-203)
… fiscal year is $34.7 million. Key Findings The Council did not review the fire companies’ fundraising events held in … provided free alcohol to participants. City officials did not maintain records indicating they sought written or verbal … that for all 24 claims tested, department supervisors did not maintain a record of the verbal or written quotes …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … caused overpayments totaling $2.4 million; Claims billed with information from other health insurance plans that was … caused $530,710 in overpayments; Inpatient claims billed with high (intensive) levels of care that should have been …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Length of Service Award Programs (2014-MS-1)
… Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that were in compliance with … was inconsistent with GML. As a result, 14 volunteers did not receive accurate LOSAP service credit. Volunteers’ point totals were not accurately calculated and LOSAP service credit was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1National Directory of New Hires Data Security
… 32 requirements; the remaining requirement was found to be not applicable due to current practices at OTDA. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityHerkimer County – Court and Trust Funds (2023-C&T-2)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through September 22 2023
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Unified Court System Bulletin No. UCS-250
… agreement between the Unified Court System of the State of New York: 2017-2020 Civil Service Employees Association (BU … agreement between the Unified Court System of the State of New York: 2016-2019 Suffolk County Court Employees … between the Unified Court System of the State of New York: 2011-2019 The Court Officers Benevolent Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-250-december-2017-unified-court-system-ucs-uniform-and-equipmentUnified Court System Bulletin No. UCS-261
… Time Entry payments. Affected Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-269
… members in June and December. In addition, consistent with prior practice, the negotiated changes detailed in the … titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-282
… Allowance Payments and provide instructions for payments not processed automatically. Affected Employees Employees of … the payment as a result of a disciplinary action is not eligible for the December 2019 payment. OSC Actions OSC … Amount: See 11/08/2019 OCA Memorandum Control-D Reports Available After Processing After the automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andOpinion 2002-9
… to private organizations) PUBLIC CONTRACTS -- Contracts Not Requiring Competitive Bidding (contract for services … LAW §§103, 104-b, 120-w; TOWN LAW §64(8): A town may not make a gratuitous payment to private individuals who … assist the town in coordinating volunteers from not-for-profit organizations in providing services in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Unified Court System Bulletin No. UCS-347
… members in June and December. In addition, consistent with prior practice, the negotiated changes detailed in Labor … titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Key Findings Extra-classroom activity collections were not always deposited timely and student treasurers did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate extra-classroom activity policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to … limit and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus … or 72 percent, over the last three fiscal years. Could not demonstrate that the balances in five reserves, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97About Offering a Retirement Plan – What Every Employer Should Know
What every employer should know about NYSLRS what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planGloversville Enlarged School District – IT Asset Management (S9-22-12)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … We found 37 percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, … total cost of $1,070 based on recent purchases could not be located but were inventoried. One laptop costing $760 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12