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XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… to SFS no earlier than three days prior to the payroll payment date (check date). The payroll expenses should NOT be reallocated until after the payment date (check date). Any changes that need to be made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… Medicaid program. Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile … use. In addition to drugs, State law prohibits Medicaid payment for procedures and supplies to treat ED for …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedTown of Butternuts – Accounting and Reporting (2016M-323)
… proper allocation of sales tax revenues and correct the payment of prior years’ inequitable and improper allocations. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… financial reports. Audit and approve bills prior to payment and document the approval in the meeting minutes or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… $15,318 that required membership-authorization before payment. Key Recommendations Maintain accurate accounting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Albany – Payroll (2015M-110)
… work day. Key Recommendations Ensure that all requests for payment for unused vacation time have adequate supporting …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your … year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentVillage of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34State Comptroller DiNapoli Releases School District Audits
… adequate controls over the district’s user accounts to prevent unauthorized use, access and/or loss. Officials … control weaknesses were communicated confidentially to officials. Williamson Central School District – …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The records of …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20The Academy Charter School - Credit Card Expeditures (2019M-80)
… The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80White Plains City School District – Procurement of Professional Services (2014M-240)
… did not have adequate documentation to support the payment of certain claims made to professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mChautauqua Lake Central School District – Procurement (2024M-3)
… not seek competition for fuel purchases made from a single vendor totaling approximately $166,000. Did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … and manage revenue contracts. Information about customers is stored in the New York State Customer File, which consists …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewSea Breeze Fire District – Board Oversight (2018M-269)
… complete report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269