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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board and Treasurer appropriately and securely executed check signatures for nonpayroll checks
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Operational Advisory No. 2
… 28, 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved and remain on … rules: ROA vouchers that are submitted for approval from April 1 to March 20, without a corresponding deposit to … Reports ROA vouchers that are submitted for approval from April 1 to March 31, which cannot be approved because …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesLiberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Schuyler County – Court and Trust Funds (2021-C&T-1)
… (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, … estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). … safeguard these funds. Key Findings The records maintained by the Treasurer were incomplete and outdated. We found two …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… said. Read DiNapoli’s letter to members of Congress, or go to: …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist in their efforts to … in direct deposit. Affected Employees All employees who have no active direct deposit record or who have an active … Amount, and Sum %. These queries will allow agencies to do outreach to encourage full enrollment in direct deposit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… drive safely and have valid driver's licenses, according to an audit released today by New York State Comptroller … or two vehicles assigned to each residence depending on how many clients it has. The agency uses the vehicles to … are often paid late because the agency lacks guidance on how to pay them. From April 1, 2015 through Feb. 7, 2018, the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsState Agencies Bulletin No. 770
… procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of … of services to veterans. Refer to Veterans’ Program letter (VPL) 08-03 for more information on eligibility and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsQualified Personal Service Contracts (QPSC) Listing
… be obtained by submitting a Freedom of Information Law (FOIL) request to the Office of the State Comptroller’s Records Access Officer. See our FOIL page to learn how. Prior QPSC Listings FY 2024-25 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3XII.6.G Paying Debt Service – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office of the State Comptroller’s Vendor Management Unit … IDs should only be used by the Business Unit authorized to do so by the VMU. Refer to Chapter X, Section 6.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceState Agencies Bulletin No. 730
… Affected Employees Employees who are enrolled in direct deposit and have received an overpayment of salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactionsCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… services. We issued our initial report on September 21, 2021. Our objective was to determine whether Medicaid cost …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followTravel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized … require that the voucher be certified or verified by the employee. The same audit requirements apply to vouchers … proper travel expenses incurred by employees. … Once an employee has returned from his or her travel an itemized …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner … notification requirements section for more information. How to meet due diligence requirements 90 days before your …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Agencies Bulletin No. 435
… participate in the College Savings Program. The new bank ID (or bank routing number) is 011001234. A new account number … 14, 2003, agencies must discard any Direct Deposit forms and College Savings packets with information from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… pandemic, including higher than expected personal income tax collections and the prospect of significant aid from the … Financial Plan, found federal aid, better than expected tax receipts, and other actions are expected by the Division … to use this to prepay debt service payments for budget gap relief in subsequent years. After that, budget gaps are …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered … therapy; medical appliances and supplies; and drugs. When individuals are enrolled in both Medicaid and Medicare … who require nursing home or long-term home health care. When a Medicaid recipient is enrolled in a MLTC plan, the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-covered