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Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations made in our audit report, Improper … Allowed Dispensing Limits (Report 2013-S-59). Background The State’s Medicaid program provides a wide range of health … To determine the extent of implementation of the six recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association … Court Officers Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union … To notify agencies of the new dues structure change and dues rate for New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli Honors Community Leaders During Italian Heritage Celebration
… hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five … hosted a reception in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight … prepared. The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy … reports with OSC. Adhere to the statutory requirements when adopting the annual budget and calculating the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19State Agencies Bulletin No. 1895
… Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry Electronic … deadline of taxes, the agency must send an email to the Tax and Compliance mailbox to report the problem. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli Releases January State Cash Report
… State tax collections totaled nearly $62.7 billion through … 1 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … State tax collections totaled nearly $627 billion through Jan …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s … of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. … should establish procedures to ensure NOVs are issued when warranted, voided NOVs have adequate supporting …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the … balance for each of the reserves will be determined or when these funds will be used or replenished. Key … funds to be reserved, how each reserve will be funded and when the balances will be used and replenished to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the … prior to payment. Key Recommendations Seek competition when procuring professional services or document the rationale in instances when competition is not sought. Ensure written agreements are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Opinion 88-43
… payments for purposes of section 25(4) ( McKay v Town of West Seneca , 51 AD2d 373, 381 NYS2d 892, dissenting opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal … Adopt policies and procedures outlining the process when making disbursements; these procedures should require … adequate supporting documentation for the Board’s review when reviewing claims. The Board should not approve payments …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the … did not compare payroll registers to source documents when certifying payrolls. Three employees were overpaid by a … policies. Compare payroll registers to source documents when certifying payrolls. Direct the District’s attorney to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, … of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… agencies, including the Housing Finance Agency, Governor’s Office of Storm Recovery, and Housing Trust Fund Corporation … housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, the … CDBG and HOME both provide funding to expand the supply of decent, safe, and affordable housing principally …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andREACH Academy Charter School - Cash Disbursements (2019M-130)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. … properly awarded because the Authority did not document or retain sufficient evidence that criteria were fairly …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9