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Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of North East – Internal Controls Over Information Technology (2013M-31)
… 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of … providers and cannot be assured the Town is receiving IT services that meet the Town’s needs and expectations. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Had these services been claimed, the District would have realized revenues totaling $93,966 (50 percent of the … the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentVillage of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … Findings Officials did not adequately secure and protect the Village’s IT systems against unauthorized use, access and …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Area #6 – Patch Management – Information Technology Governance
… A patch can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to … versions, they may stop providing technical support or bug and security fixes (patches) for those versions. Without …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Tuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Potter – Town Clerk (2020M-113)
… deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report … and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police announced the arrest of … of our pension system and I thank District Attorney Jones and the state Police for working with us to hold …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDivision of Housing and Community Renewal Bulletin No. DH-52
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed … and March 31, 2012, provided the employee otherwise would have been eligible if the employee had been in the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityPayroll Improvement Project Bulletin No. PIP-007
… Employees with two or more jobs, paid via direct deposit in at least one job, may be affected. Background PayServ is being upgraded to … with the March 25, 2021 (Inst) or March 31, 2021 (Admin) paycheck. See the Direct Deposit Distribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… organizations and people in need,” DiNapoli said. “I’m grateful for my office’s partnership with District Attorney Gonzalez and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… by authorized New York State Contracting Entity users. As an OSC auditor you can: Review questionnaires that have been electronically … guidance and information needed to effectively use the System and review questionnaires. Back to top System …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersSmall Businesses and the Economic Recovery: Work in Progress
… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest … negative effect from the pandemic at rates that exceed the national average, as shown in Figure 1. Conditions have … less severe effects from the pandemic than they did a year ago. As of October 17, 2021, 29 percent of small …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressFlorida Union Free School District – Information Technology (2017M-146)
… is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately 820 … Controls over the collection, processing, transmission and storage of personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m