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Village of Allegany – Vehicle Fuel (2012M-308)
… The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period … residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ … found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The … were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water and sewer rents. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Award Program (LOSAP) without first soliciting competition or entering into written contracts with them. The Board … as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Agencies Bulletin No. 994
… Immediately Background The User Productivity Kit (UPK) is the on-line help tool that was selected to replace the … selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is the central area … view and find available training topics, and then launch a desired topic in any of the three available playback modes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Covington – Town Supervisor (2013M-371)
… have been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Medicaid Program – Medicare Part D Clawback Payments
… necessary steps to ensure appropriate adjustments are made before the 36-month time frame for refunds expires. Develop a process to verify the reasonableness and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsState Agencies Bulletin No. 292
… Purpose This bulletin supplements Payroll Bulletin 286 in relation to the … to the Payroll Deductions mailbox. … This bulletin supplements Payroll Bulletin 286 in relation to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryService-Disabled Veteran-Owned Businesses
… business with the Comptroller’s Office as an SDVOB, you must be certified and listed on the Service-Disabled … or for questions on eligibility, visit the OGS website . Do Business with New York State New York State offers many … be placed on our vendors list (if applicable); and discuss how your company might meet our specific needs. … State …
https://www.osc.ny.gov/state-vendors/sdvobNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… for domestic flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174IX.12.H Key CMIA Documents – IX. Federal Grants
… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the … 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the … the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which maintains a Justice Court with two elected Justices, is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … 6.2 acres of Town land to the County without conducting a cost-benefit analysis or evaluating whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … action. … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document … of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree … compliance with the Board policy requiring competition when procuring goods and services. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134