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Town of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfMS Excel Format for Security Delivery
Prepare a list in an MS Excel format describing the securities that you intend to deliver.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/security-delivery-excel.xlsxVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-143.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfInternal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Opinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State … Legislation provides that when a New York State Senator or Member of Assembly dies in Office New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… water pollution control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … river and stream miles in the state are impaired or suffer minor impacts or threats. Nearly 31 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its … and school-age children. During the 2018-19 school year, Williamsburg served 114 students. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… order, the Business Unit must create and process a voucher that references the purchase order to liquidate the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … sales tax on its purchases, New York State is required to pay sales tax in certain instances such as purchase of goods …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderUnified Court System Bulletin No. UCS-345
… Purpose: The purpose of this bulletin is to inform the Office of Court Administration of OSC’s automatic … The purpose of this bulletin is to inform the Office of Court Administration of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020. None … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentCopiague Fire District – Procurement (2020M-114)
… company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our response on certain issues …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… funding of critical programs in jeopardy. There is still too much spending through lump sums without details, and the …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by … $2,681 in other than personal service costs, consisting of $2,604 in non-allowable agency administration costs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2068
… submitting the necessary adjustment: If an employee has a check returned or exchanged on an AC-230 for dates on or … Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 … Indicator box. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in our initial audit report, … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only eligible health care providers …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-follow