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Town of Ellery – Justice Court (2014M-269)
… segregate the Clerk’s duties. Ensure that signed receipts are issued for all moneys collected and compare duplicate … that bank reconciliations and accountability analyses are prepared monthly and maintain an accurate, up-to-date …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… and accurately and that monthly bank reconciliations are performed. The Ensure that any discrepancies disclosed are promptly investigated and corrected. Separately account …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Medicaid Program – Medicare Part D Clawback Payments
… D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid … take the necessary steps to ensure appropriate adjustments are made before the 36-month time frame for refunds expires. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, … travel expenses complied with rules and regulations and are free from fraud, waste, and abuse. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesWhitney Point Central School District – Information Technology (2023M-179)
… adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a … District’s network. When nonstudent network user accounts are not adequately managed and an IT contingency plan is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179State Agencies Bulletin No. 292
… employer-provided educational assistance benefits for 2001 are available on Payroll Bulletin 286. Time Entry On-Line … MISCELLANEOUS PAYMENTS FILE. Specific reporting procedures are provided below. On the Time Entry panel, enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryWyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based on the amount of … of those subject to Agency Review. Approved requests are then paid to the State the next business day via the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Agencies Bulletin No. 1974
… Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and 97 are affected. Effective Dates Effective for payroll checks … Dues amounts for part-time, annual salaried employees are calculated based on the employee’s part-time percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseTaxes – 2021 Financial Condition Report
… $342 in 2019. At the local level, property tax revenues are the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school districts. … In SFY 201920 reported …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… percent of the ensuing year’s budget. These fund balances are excessive. The Board did not audit any claims from the … duplicate receipts where no other evidence of receipts are available. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… is ultimately stealing from New York taxpayers, and we are glad to work with the Office of the State Comptroller to help ensure that public funds are safeguarded.” Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionCity of Binghamton – City Operations (2015M-280)
… established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key Recommendations Evaluate the … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse operations …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280East Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year during which the deficit obligations are outstanding, their tentative budget for the next … and expenditure projections in the tentative budget are reasonable, except for appropriations for tuition fees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Agencies Bulletin No. 325
… for bar code mailing. These addresses may look correct but are not acceptable as determined by analyses using Postal … using Personal Data 1 Panel. NOTE: Foreign addresses are not barcodeable. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportReview of Trivision Tek Group, Inc.
The objective of our examination was to determine whether payments made by the Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incState Agencies Bulletin No. 2192
… Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 and 97 are affected. Effective Dates: Effective for payroll checks … Dues amounts for part-time, annual salaried employees are calculated based on the employee’s part-time percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseTown of Lincoln - Town Clerk (2023M-31)
… for, deposit, report or remit collections. When receipts are not accurately and promptly recorded or deposited, … officials do not have assurance that all collections are accounted for, and money could be lost or …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Tuckahoe Common School District – Purchasing (2013M-158)
… for bids for purchases and public work contracts that are subject to competitive bid requirements. Ensure that … required verbal and/or written quotes for purchases that are not required by GML to be publicly bid. Do not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… The Board adopted claims processing policies which require all claims to be audited prior to payment except for certain … District policy requires the claims auditor to ensure that all claims are properly authorized, itemized, supported and … prior to payment. We randomly selected 45 claims from all funds totaling $60,051 during our audit period and tested …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9