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Fabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether FabiusPompey Central School District District claims were adequately documented for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83City of Lackawanna – Network Management and Internal Controls (2021M-215)
… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by … appropriations that exceeded the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… eMedNY (Medicaid's automated claims processing and payment system) and because recipients were not removed timely from …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followOpinion 2000-19
… the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … Medicaid payments, as follows: $3.3 million was paid for fee-for-service inpatient claims that should have been …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Opinion 89-44
… STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, … not serve. Village Law, §4-410 sets forth the reporting requirements for village justices. Subdivision b of this … it is without question that, given the general statutory scheme pertaining to the collection and distribution of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Unified Court System Bulletin No. UCS-262
… Purpose To explain OSC’s automatic processing of the SOS adjustments. … (Negotiating Unit SY) provides for retroactive increases to the Senior Officer Series Differential for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… audit found NYSOFA fell short on delivering those funds when more senior citizens likely needed them. Of the … documentation to support the allocation of Unmet Need funds among the AAAs and promote transparency; Periodically …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
It is the agencys responsibility to request to establish a bank account
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Accountability and Surplussing of Vehicles (Follow-Up)
… ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than 130,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … toward statewide interoperability. The Division does not have procedures in place to conduct regular site visits to … grant extension requests is not clearly stated, nor does it strictly enforce its documentation requirements. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Agencies Bulletin No. 1166
… is ONLY to be used for this purpose; any other adjustments should be entered using the appropriate Time Entry adjustment … the Budget (DOB) determined certain employees and earnings should not be subject to the 2011-2012 CSEA Deficit Reduction … regarding the Payroll processing of these refunds should be directed to the Payroll Earnings mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedUnified Court System Bulletin No. UCS-322
… new Action Reason code to identify employees who receive a salary reconstruction due to the reintroduction of Longevity … employees of the Unified Court System beginning in April 2023 and to provide processing instructions to agencies. … salary grade anytime from April 7, 2016, through March 29, 2023, may be affected. Background Chapter 400 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsSUNY Bulletin No. SU-239
… Purpose To inform agencies of OSC’s automatic processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions. … Bargaining Unit 08 DRP reductions is less than zero (0) in one or more record number Background As part of the New … payroll periods beginning with the final payroll period in SUNY Fiscal Year 2015-2016. Employees who do not work 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupInfrastructure Inspection and Maintenance (Follow-Up)
… were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … and also authorized the Power Authority to issue debt for the purposes of financing the construction, … a documented and sound system should be established for supporting capital spending decisions. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOversight of International Offices (Follow-Up)
… than ESD initially described and, in fact, captures little or no data on foreign contractor performance. Despite our … throughout the course of our review, ESD was either unable or unwilling to provide auditors with any documentary … purported performance monitoring efforts had occurred or that any feedback was provided to foreign contractors as a …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-follow