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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Agencies Bulletin No. 1016.1
… that compares the address file of organizations to the latest address reported to USPS by individuals. This service … to agencies to determine the validity of the address. A report is available in Control-D to enable agencies to obtain … moved no forwarding), Name, and Address. The report runs quarterly, will be retained for 95 days in Control-D with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemUpdate Your Contact Information
… current mailing address, phone number and email address. That way you’ll be sure to receive the tax information, news, … to keep their contact information up to date to ensure that they receive news correspondence and statements …
https://www.osc.ny.gov/retirement/update-your-contact-informationXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Section Overview The purpose of this section is to provide guidance to agencies about record retention requirements for documents supporting … supporting Travel and Expense transactions for a minimum of six years from the payment date, according to the General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseState Comptroller DiNapoli Releases Municipal Audits
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Village of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … discretionary spending complied with guidelines and expenses were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years … To determine whether the New York State Environmental Facilities Corporations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingHamburg Central School District – Capital Project (2014M-129)
… School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by … regulations. Key Recommendation Provide mental health training to all staff and ensure it is completed by September …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of … The purpose of our audit was to review the Towns purchasing process for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172DiNapoli: Wall St. Profits Soared in First Half of 2020
… COVID-19 pandemic, the securities industry saw its pretax profits reach $27.6 billion in the first six months of 2020, … interest rates and rising volume in trading drove profits dramatically upward to a level hard to imagine in … provides an outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions … To determine the extent of implementation of the three recommendations made in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-follow