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State Agencies Bulletin No. 835
… salary: Office of Court Administration City University of New York (CUNY) Thruway Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilWage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSilver Creek Central School District – Financial Management (2022M-153)
… Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and … response. … Determine whether the Silver Creek Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Opinion 90-17
… district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the supervisor of the town. Any moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Overpayments of Certain Medicare Crossover Claims
… services rendered. On December 3, 2009, the Department of Health (Department) implemented the Medicare/ Medicaid … the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the automated … owed; this often led to incorrect Medicaid payments of Medicare deductibles and coinsurance. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsUncollected Penalties
… that benefits producers and consumers, while promoting public health and safety. The Department conducts inspections …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and … and efficiencies that are built into contracts resulting from discussions between OSC and agency staff before the …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35XI.18.E Public Officers Law – XI. Procurement and Contract Management
… to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… complete report - pdf ] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The … issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. … goods and services were procured in accordance with the New York State General Municipal Law (GML) or the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… not-for-profit organizations were for appropriate purposes and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … The basic financial statements consist of the following: Statement of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… to receive calls from OSC officers and employees and the public; Powers The Inspector General shall have the power to: …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalSeminars for Local Officials
… Official Training Unit offers seminars for municipal and school district governing boards and other local officials … is offering a series of virtual seminars for municipal and school district governing boards and other local officials …
https://www.osc.ny.gov/local-government/academy/seminars-local-officials