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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing … Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Comptroller DiNapoli Releases Municipal Audits
… were not reported to the Office of State Comptroller as required. Reports on the condition of court and trust funds … were in such poor condition, the board was precluded from fully understanding the district’s financial condition. … board has not developed a multiyear financial and capital plan to address the town’s long-term priorities. City and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-3
… including a village other than a village for which a county enforces delinquent taxes pursuant to section 1442 of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-27
… assignment in that it is a revocable authorization and does not create any enforceable right in any third party (see … deductions for certain other purposes). Thus, section 93-b does not provide the requisite authority either. We have … written request by the officer or employee and that it does not create any enforceable right in any third party (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requires dialysis or a kidney transplant to stay alive. For the six-year period ended December 31, 2015, Medicaid … determination. Recover Medicaid claims paid for any retroactive Medicare enrollments of ESRD recipients. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases Municipal Audits
… The city’s proposed budget complies with the property tax levy limit. Plymouth Volunteer Fire Department – Missing …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Response to Human Trafficking
… to engage and receive services from Providers. Nor does it consistently collect information on whether confirmed … receive to better assess and improve the Program. OTDA does not effectively track which Provider or Local District … access and utilize the most through the Program. OTDA also does not have a mechanism to track whether survivors who are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … sales tax should not be included on the claim. Does the claim include all discounts to which your local … duplicate of a previous claim and that the current billing does not include the same goods or services included in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… System Imaging and Attachment Guidance . If the agency does not follow these requirements, the official record must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Walton – Incompatible Duties (2016M-309)
… maintain the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and … 2014. Background Delaware County, which has a population of approximately 48,000, includes 19 towns and 10 villages. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Contributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … System. Therefore, the 3 percent contributions you make on or after October 1, 2013* are: Not reported as wages for … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement