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County of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year … reasonable. Background The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and … that the significant revenue and expenditure projections in the proposed budget are reasonable, except for the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Capital and JPMorgan. Titarchuk graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the … from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Continuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of … for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … Plans (COOPs), which each State agency is required to have in place for each of its facilities, and has developed a …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel inventories for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists of five … has not ensured that procedures are in place for financial recording and reporting. We found that the Treasurer did not … that formal written procedures are in place for financial recording and reporting. Ensure that all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The Board does not require the City to … the accuracy of the four percent administrative service charge to the Town. … City and Town of Poughkeepsie Joint …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Comptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … financial activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without … as abandoned property even though the funds have been in the custody of the treasurer for over three years. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1City of Rye – Boat Basin Fund (2013M-289)
… 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Travel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners … to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation … Key Recommendations Review the overpayments we identified and make recoveries, as appropriate. Formally remind …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesEmerging Manager Definition and Life Cycle
… an institutional investor-ready firm Sound compliance and operating standards Institutionally-trained professionals Firm’s principals have years of experience working in the strategy and with each other Fiduciary … investors less than five years Has access to sufficient capital to procure appropriate infrastructure Has a growing …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District … and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … 2015 fiscal year. … Sauquoit Fire District No 1 Controls Over Financial Activities 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCity of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The … June 30 and the City generally prepares and files its AUD in conjunction with the annual independent audit of the … audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Agencies Bulletin No. 1196
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was … as a tool for agencies to identify outstanding checks and take appropriate action. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checks