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Contract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registrySocial Services Block Grant – Federal Funding and New York
… Preliminary Plan includes $246 million for SSBG for FY 2025, with the Administration for Children’s Services (ACS) … the Department for the Aging (DFTA) 9 percent (see Figure 1). FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantEast Islip Public Library – Cash Receipts (2017M-223)
… 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk … East Islip Public Library Cash Receipts 2017M223 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Smithtown Fire District – Capital Project (2014M-231)
… $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve … Smithtown Fire District Capital Project 2014M231 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231SUNY Bulletin No. SU-183
… (UUP) Discretionary Salary Increases Affected Employees SUNY Professional Services employees in Bargaining Unit 08 … Payment of the increase is at the discretion of the College President and may be made to employee’s who are … incumbents on the payroll on 6/30/11. Effective Date(s) SUNY System Administration has designated pay periods for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the … Town of Fort Ann in Washington County. The Company, which is governed by a six-member Board of Directors, contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… [read complete report - pdf] Audit Objective Determine whether the Yorkshire-Pioneer … (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable … bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9East Rockaway Union Free School District – Purchasing (2015M-253)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are … The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools with approximately 1,270 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Piseco Common School District – Authorized Investments (2023M-172)
… with statutory requirements. As a result, District investments were at an increased risk of loss. District … policy annually, but did not ensure the District’s investments were in compliance with the policy’s list of eligible investments. The Board did not develop procedures to address …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Nassau … has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In … District – Information Technology (IT) (Sullivan County) The board and district officials did not adequately safeguard …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Accounts Payable Advisory No. 64
… a check because the check was stolen and cashed by a party other than the payee. In such instances, the vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksLong Lake Central School District – Capital Project (2021M-183)
… and audited and approved by the claims auditor before payment. Reviewed and approved all eight change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningLongwood Central School District – Overtime (2021M-126)
… employees. As a result, there is an increased risk that overtime costs totaling $774,499 were more than … did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy … for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The … all eligible unclaimed services. District officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Bellmore Union Free School District – Payroll (2023M-129)
… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary … recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Rocky Point Union Free School District – Overtime (2021M-80)
… School District (District) officials properly monitored and controlled overtime to ensure the District was not … hours were preapproved, incurred only when necessary and adequately recorded. Preapprove non-emergency overtime as … Key Recommendations Adopt an overtime payroll policy and preapprove non-emergency overtime. Monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Greene County - Information Technology (2020M-38)
Determine whether officials ensured information technology IT systems were adequately secured and protected against unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Medicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … drug rebates. The audit covered the period April 1, 2010 to December 31, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebates