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Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… District financial activities. The Board did not audit the Treasurer’s financial records or provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since 2009. The Treasurer also did not receive or review cancelled checks (or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367State Comptroller DiNapoli Releases School District Audits
… online banking, user account management and access rights or backup and disaster recovery. Letchworth Central School … almost $418,000 in payments were not accurate, supported or paid in accordance with contracts or board resolutions. In addition, manual adjustments for …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … is being spent appropriately and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial … today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-21
… may require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any … may require multiple signatures for all, or a reasonable class of, purchase orders. November 28, 1994 Julius Graifman, …
https://www.osc.ny.gov/legal-opinions/opinion-94-21XI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State Government , … by different employees or subunits of an organization. For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Examples for determining the Obligation Date for different payment types are shown in the table below: If the payment is for: Then the obligation date is the: Merchandise … Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide for additional guidance on determining of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOverview – Membership and Enrollment
… to another participating employer , or changes from full- to part-time employment. Public officers are eligible …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewChild Care Licensing and Inspection
… care providers, it does not have proactive measures in place to identify illegal child care providers and otherwise mitigate illegal operations, which could place children in child care at an increased risk of harm. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services … whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … contained in our audit report Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followFire Safety (2015-MS-1)
… [pdf] , Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of … Finally, 54 (56 percent) did not conduct the required number of evacuation drills. Five municipalities … (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Board of Education. The District operates one school which has about 645 students and 190 employees. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Pulaski – Selected Village Operations (2013M-142)
… water system improvement reserve, claims, annual audits and information technology for the period June 1, 2011, to … The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The Village is … by an elected Board of Trustees which comprises a Mayor and four Trustees all serving two-year terms. Operating …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Oxford – Justice Court Operations (2013M-219)
… account of Justice Race (retired), of which $2,300 in bail had been forfeited during our scope period but not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Parma – Financial Management and Information Technology (2012M-96)
… $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Central New York Regional Market Authority – Financial Condition (2024M-18)
… adopt realistic budgets. During the three FYs reviewed, payroll expenses were about $369,144 (20 percent) more than … 2023-24. Officials did not adequately monitor and control payroll expenses. For example, they did not budget enough for …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18State Comptroller DiNapoli Releases Municipal Audits
… capital reserve fund, develop a multiyear capital plan or clearly identify the source of funding for the capital … District officials could not show they sought competition or properly used a valid exception to the competitive bidding … remaining checks were signed by the chairman of the board or the commissioner. Also, the treasurer did not provide the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… required time frames. The clerk also did not report and remit collections timely and accurately. Collections were … accountability analyses. As of December 31, 2019 the clerk's bank account held an unremitted cash balance of $3,161. … Department Cash Receipts (Erie County) The Department’s cash receipts were not always collected, recorded or …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 974
… rate changes as described below for eligible employees. New Contribution Percentages Effective April 1, 2010 Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirement