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Germantown Central School District – Financial Management (2013M-230)

… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Area #9 – Wireless Network – Information Technology Governance

… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on …

https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … a reserve plan which details the District’s intentions for funding reserves, determines how much should be accumulated … District has not developed formal multiyear financial or capital plans. Incompatible duties over the claims and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card … limits. Ensure that all employees issued credit cards sign the policy to acknowledge their responsibilities with …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Gouverneur Central School District – Financial Management (2016M-351)

… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … a framework for future budgets and guide the District’s management of financial condition. This plan should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key Findings The Board needs to … the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s operations. However, because of the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

North Greenbush Common School District – Budgeting (2016M-112)

… Rensselaer County. The District, which operates one school with approximately 20 students from kindergarten through … unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Message from the Comptroller – 2022 Financial Condition Report

… continued global supply chain disruptions, and high rates of inflation. My hope is that this Financial Condition …

https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptroller

Hancock Central School District – Financial Condition (2013M-187)

… comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget is approximately $10 … exceed the statutory maximum of 4 percent of the ensuing year’s budget for those same fiscal years. To reduce the … more conservative in its budgeting practices for fiscal year 2011-12 and 2012-13 and reduced its unexpended surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

Hadley-Luzerne Central School District – Financial Condition (2012M-188)

… abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given … Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)

… Objective To determine the extent of implementation of the ten … clients and staff. Toward this end, DHS requires providers to develop security plans and implement appropriate security … valuable and vulnerable assets. Key Finding DHS officials have made progress in addressing the issues identified in our …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-follow

Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)

… did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to contain …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board

Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes …

https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-follow

XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management

… information. The Office of the State Comptroller (OSC) in most cases does not require the submission of all … those of the unsuccessful vendors, must be included in the procurement record submitted to OSC. If an RFP is used …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposals

IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants

… Immediately upon receipt of an invoice for goods or services provided by a federal government agency, or other notification that a state agency owes money to a … effort to make payment to the federal government promptly or contest the billing. If a notice of unpaid debt is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilities

State Agencies Bulletin No. 331

… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-letters

UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs

… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs. …

https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs

Contract Advisory No. 3

… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-system