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Assessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established … Amsterdam Housing Authority Claims Processing and Related …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsVillage of Parish – Board Oversight (2012M-240)
… Village’s procurement policy. The Board did not audit, or cause to be audited, the Treasurer’s records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Delaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Westchester County – Court and Trust Funds (2024-C&T-3)
… and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets … and account for court and trust funds for the period January 1 2022 through February 29 2024 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government agency, or other … government promptly or contest the billing. If a notice of unpaid debt is received by a state agency, the notice will … Immediately upon receipt of an invoice for goods or services provided by a federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… If an employee was issued a check from a Business Units sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… report or Company minutes as having been authorized for payment. The Treasurer did not include $5,533 of receipts in … annual reports. Review and authorize all claims prior to payment to ensure that they have supporting documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialWillsboro Fire Department – Financial Operations (2014M-206)
… in Essex County. The Department provides fire protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and disbursed $22,718 during 2013. Key Findings The … except for requiring the Department Treasurer to prepare and submit monthly reports to Department officials. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, … 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides … payments are for appropriate Company expenditures. Consult legal counsel to determine if the Company should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… is no record that Audit Committee audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate internal controls … Treasurer review the bank statements. After auditing the bills, generate a signed warrant addressed to the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Library – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in … a standard leave request form or other formal procedure for employees to request leave time. The process for …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfOpinion 98-16
… ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases School District Audits
… did not always ensure claims were properly audited before payment. Auditors reviewed 150 claims packets totaling … million were not adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed … not always adequately supported or properly audited before payment. The claims auditor did not determine if claims were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsOpinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Police Bulletin No. SP-226
… Laws of 2019 implements the 2018-2023 Agreement between New York State and NYSPIA, provides for 2% General Salary … employees effective April 1, 2022 for Investigators, Senior Investigators and Investigator Specialists in … code of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. Any subsequent rows on Job Data will be updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newIX.6.B OSC Draw Procedures – IX. Federal Grants
… business day, funds are received by the bank. OSC BSAO then matches the bank receipts to the deposit and payments. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures