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Village of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or … timecards. During the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Agencies Bulletin No. 2198
… shows the components of the Federal, Social Security, and Medicare Taxable Gross amounts. W-2 Distribution: The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Village of Savona – Board Oversight (2015M-328)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Implementation of the Security Guard Act (Follow-Up)
… Services (Division), oversees the licensure, registration, and regulation of 36 occupations throughout New York State. The Division licenses more than 800,000 individuals and businesses and uses its licensing and business filing capacities to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followProcessing of Sexual Offense Evidence Collection Kits
… electronic exchange and comparison of information, which can help link violent crimes and known offenders. The …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … signature on the warrant. However, the Board minutes do not consistently indicate the approval to pay these …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mUnion-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Accuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … savings activities and update cost savings methodologies when needed to ensure consistency among all cost savings …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsCriminal History Background Checks of Unlicensed Health Care Employees
… to adequately safeguard patients through requests for required criminal history background checks when hiring … History Record Check (CHRC) Legal Unit, is responsible for conducting criminal history background checks of … staff have reviewed and perfected. Other Related Audit/Report of Interest Department of Health: Nursing Home …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveComptroller DiNapoli: Positive Financial Indicators in Middletown
… fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to … 16 counties, five cities, 18 towns, 16 villages and 87 school districts. The city of Middletown is listed in the no …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF Treasury. If items are … they may be returned to the agency. Deposit Preparation: For a refund of appropriation document associated with a single check, submit only the check and SFS printout. For a refund of appropriation document associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersOpinion 89-37
… LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license … must be obtained from the the local government in order to carry on the business of collateral loan broker. In … registration statement with the State Comptroller in order to carry on the business. You ask whether the conduct of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37