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Wallkill Central School District – Claims Auditing (2023M-52)
… documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of claims) … Ensure the claims auditor report provided to the Board is accurate and complete. Ensure the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Livonia – Board Oversight and Information Technology (2014M-221)
… was to review Board oversight of financial operations and information technology controls for the period June 1, … is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is … each month for use in monitoring revenues, expenditures and reports for cash balances and cash flow. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… New York." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Agencies Bulletin No. 984
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/984-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1280
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made according to the provisions …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … to the provisions of the agreement between Empire and Englewood. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Program/ /Department of Civil Service : Empire BlueCross Blue Shield - Payments for Selected Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryVillage of Belmont – Water and Sewer Operations (2014M-101)
… The Board has not established policies or procedures for billing and collecting water and sewer rents, determining … to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop … and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer properly maintains …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 994
… for entering transactions as well as other helpful hints. Topics can be viewed in either Player mode or HTML …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkVillage of Suffern - Budget Review (B20-6-2)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … Determine whether the significant revenue and expenditure projections in the Villages tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate from the Town, governed by an elected … Findings The Board maintained a lax control environment and did not carry out its responsibility to oversee District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Covington – Town Supervisor (2013M-371)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November … The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of … Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village 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 … 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial … March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Human Resource Practices (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Human Resource Practices (Report … patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research … Key Finding Upstate officials made significant progress in addressing the problems identified in the initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-follow