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Bradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Carlisle – Fund Balance (2017M-106)
… Findings The Board has not developed a fund balance policy or comprehensive long-term financial and capital plans … for funding one-time expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect realistic operating needs based on historical or other known trends. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed … for the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Clayville – Board Oversight (2015M-115)
… Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … approving the abstract of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the annual financial report within 60 days of the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115West Albany Fire District – Credit Card Purchases (2017M-15)
… 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … West Albany Fire District Credit Card Purchases 2017M15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Village of Brushton – Fiscal Oversight (2014M-235)
… did not perform monthly bank reconciliations or provide the Board with complete and accurate monthly … Board audit and approval. The Board did not annually audit or cause an audit of the Clerk-Treasurer’s records and … only after the Board’s audit and approval. Annually audit or cause an audit of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Hudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that … Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302State Agencies Bulletin No. 1754
… may be directed to the Retirement Online Employer Help Desk at [email protected] or by phone at (844) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localSUNY Bulletin No. SU-52
… To explain an automatic cancellation of general deductions for certain employees for anticipated payments. Affected Employees Inactive … unit 28 Effective Date(s) Checks dated 5/09/2001 for employees who are inactive or on leave without pay on … To explain an automatic cancellation of general deductions for certain employees for anticipated payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, … FAE. The Benefit This coverage provides an additional pension benefit of 1.66 percent of your FAE for each … year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hComptroller DiNapoli Releases Municipal Audits
… functions to review bank reconciliations. City of Utica – Parking Violation Enforcement and Collection (Oneida County) … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days past due or set a benchmark for collection rates. As a result, fines are not being collected as …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions … "The state is doing a commendable job making sure local animal shelters are providing dogs with safe conditions and … Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areXII.8.D Contract Assignments and Sureties – XII. Expenditures
… Business Units are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State … and the State Comptroller within 20 days of the date of assignment. Highway Law, Article 3, Section 40 states the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… and remitted all recoveries owed to the Department of Civil Service Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programCompliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey … (Department) within one week. The Authority has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 2040
… Services instructions for processing the 2021-2022 PEF Office of Fire Prevention and Control (OFPC) Uniform … the 2019-2023 Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates The 2021-2022 PEF OFPC Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protection