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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Expenditures for 2016 totaled approximately $12.5 million. Key Findings The Board did not adopt written policies over financial operations. The Board did not approve a key Recreation Department (Department) contract. The … fees collected by a vendor with cash receipts records. Key Recommendations Adopt written policies related to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash … for someone independent from the recordkeeping function to verify that funds were deposited into a District bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… and the districts and overfunded three reserves. BOCES has restricted more than $15 million in funds that should have … Ensure that all surplus funds, except those properly restricted in reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialAccrued Payments and Leave Credits – When Employees Retire
… Credits page provides an online form which allows you to electronically submit final payment and service information quickly and easily. After you have made final … using the Accrued Payments and Leave Credits page in Retirement Online . NYSLRS will not accept paper forms. …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsDivision of Housing and Community Renewal Bulletin No. DH-139
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions for payments not processed … the 2023-2026 Agreement between the State of New York and DC37, provides for increases to Location Pay for April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit … 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the … the New York City Department of Finance DOF identifies and collects fines and fees that are due for parking …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims do not … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage … that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… of the pandemic on the state’s finances are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the process of finalizing a new state … of the pandemic on the states finances are widespread and some sectors of our economy may take years to recover …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has … Town of Mansfield Financial Management and Claims Processing …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… use policy, a breach notification policy and a disaster recovery plan. Additionally, Village officials have not … use policy, a breach notification policy, and a disaster recovery plan. Ensure that administrative rights to the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting … the building was essential to the operation of a bona fide agricultural or horticultural production carried on for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Division of Housing and Community Renewal Bulletin No. DH-80
… the New York State and RRSU for Bargaining Unit 67 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital … York City’s capital projects too often experience delays and cost overruns, though efforts are underway to improve the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededDivision of Housing and Community Renewal Bulletin No. DH-27
… Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedDiNapoli: State Needs to Improve Oversight of Child Care Grants
… licensed capacity information OCFS used to determine grant awards and the child care providers’ actual enrollment. OCFS … the capacity information OCFS used to determine grant awards and actual enrollment of children was especially … footage per child). Auditors found that 45 of the 73 grant awards reviewed would have been a total of $1.09 million …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsDivision of Housing and Community Renewal Bulletin No. DH-58
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … York and the Rent Regulation Services Unit (RRSU) provide for the payment of Performance Advances to eligible RRSU … current grade on the 4/1/10 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedOperational Advisory No. 12
… and guidance on date determinations effective June 19, 2014 Guidance : The Office of the State Comptroller (OSC) … Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-dates