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Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96XI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates … activities related to the P2P cycle (e.g., initiation, purchase approval, ordering, receipt, and payment approval) … For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesVillage of Pulaski – Selected Village Operations (2013M-142)
… Purpose of Audit The purpose of our audit was to review the water system improvement reserve, claims, … and information technology for the period June 1, 2011, to January 31, 2013. Background The Village of Pulaski is … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining …
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)
… to the DMV as paid, with no related records of receipt or deposit; and we identified a $3,500 shortage in the Court … been forfeited during our scope period but not deposited or remitted to the JCF. Over 903 tickets with outstanding … Board did not fully understand the deficiencies reported or take any corrective action until recently. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… lungs in a patient whose ability to breathe is diminished or lost. Hospitals use International Classification of … code to report a patient received 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it causes higher Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCentral New York Regional Market Authority – Financial Condition (2024M-18)
… [read complete report – pdf] Audit Objective Determine whether the Central New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park Fire District - Payroll (2018M-165)
… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Village of Corfu - Sewer Operations (2018M-133)
… develop and adopt multiyear capital and financial plans or receive comprehensive financial reports. Because the Board … Treasurer’s financial records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt … multiyear capital and financial plans. Annually audit, or contract with a certified public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… over claims processing were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Vendor File Advisory No. 1
… on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee … or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … policy to require members and employees to submit proof of attending and/or completing the conference or training. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Challenging a Determination – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationIX.12.M Journal Vouchers – IX. Federal Grants
… it may be necessary to finance payments from federal fund appropriations that later are journal transferred to state fund appropriations. However, these must be the exception and … and increase the cash balance in the federal fund which results in a state CMIA interest liability. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersX.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42SUNY Bulletin No. SU-313
… bulletin is to notify agencies of an automatic union dues increase. Affected Employees SUNY employees represented by … 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP … as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increase