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Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… likely Medicaid-eligible and received speech, occupational or physical therapy services during 2019-20. Had these … cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient documentation was maintained for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Caneadea – Fund Balance Management (2020M-145)
… whether the Town Board (Board) effectively managed fund balances. Key Findings The Board did not effectively manage … did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … whether the Town Board Board effectively managed fund balances …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Wells Central School District – Financial Condition Management (2017M-70)
… School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The … Key Recommendations Adopt realistic annual budgets based on historical trends or other known trends and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted … of interfund loans to determine the actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by time records that reflect the actual hours worked. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor the status of the projects or communicate the projects’ status to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and … a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded leave …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Service Retirement Benefits – Special 20- and 25-Year Plans
… 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within … 375-h as a backup plan. If you are age 55 or older at retirement and your backup plan would provide a greater …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsDivision of Housing and Community Renewal Bulletin No. DH-24
… Paychecks dated 5/2/07, Pay Period 1L Background Chapter 9 of the Laws of 2005, Article 8, Section 131.6 of the Civil Service Law, and the 2003-2007 bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Overtime The board did not always ensure non-instructional employee overtime was properly monitored, approved or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-306
… following Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, or SY who meet the eligibility criteria on … York and the affected bargaining units (Bargaining Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 363-d is consistent with the holding by the Court of Appeals in Matter of Sutka v Conners , 73 NY2d 395, 541 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5State Agencies Bulletin No. 1717
… Purpose To notify agencies that checks resulting from a partial overpayment, as indicated by the AC230 check reversal, will be mailed to the employee’s … transactions. This report will include information going back three months. Effective Date(s) Immediately Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Comptroller DiNapoli Releases Municipal Audits
… of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-135
… Increases. Background Pursuant to Chapter 137, Section 16 of the Laws of 2004 and the 2003-2007 agreement between UUP and the State of New York, the basic annual salary of eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … center director did not record all receipts or remit funds in a timely manner. Finally, $552,449 in purchases of goods or services were made without quotes, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0