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Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Java – Water Accountability (2013M-338)
… the Town’s water district operations for the period March 1, 2012 through October 17, 2013. Background The Town of Java … for producing water. We estimate that it costs the Town $1.06 to produce 1,000 gallons of water. Therefore, it cost the Town $12,394 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338National Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit … and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and … administered by the Office are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityTown of Croghan – Financial Management (2014M-340)
… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340State Agencies Bulletin No. 1838
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees Agencies with appropriations … lapsing on June 30, 2020 and will no longer be available for payroll charges. Effective Date(s) Effective as of … to be completed before June 18, 2020 to be used in PayServ for the Institution check dated July 2, 2020. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 … property tax collections within the required timeframe. For example, $468,215 or 34 percent of taxes paid by check in …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans to transfer to FY 2021 to … P. DiNapoli. “New York City’s economy has been strong in recent years, generating resources to expand municipal … continue to boost reserves and look for new ways to save.” In January, city officials released a four-year financial …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … adjustment codes; and did not properly apply Medicaid reimbursement limits. The potential overpayments totaled …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Agencies Bulletin No. 2238
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates: Administration … will need to be completed before June 20, 2024 in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 2245
… paragraph (c) of subdivision 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the … Commission BU79 – Legislative Commissions BU98 – Temporary State Commissions District Council 37 BU67 – Rent Regulation … to the program. Police Benevolent Association of New York State Troopers, Inc. BU07 – State Police Troopers Unit BU17 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 2137
… Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … Payroll System Support Group at payrollsystemquestions@osc.ny.gov . Please include this bulletin number in the email … related to SFS should be directed to http://www.sfs.ny.gov . Questions related to lapsing appropriations should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsVillage of Suffern – Budget Review (B22-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2VI.5 Project Budgets – VI. Budgets
… that can be charged and posted to project budgets. State agencies prepare, approve and post budget journals to … General Ledger Business Unit (GLBU) Department Project ID Fund Account Program Budget Reference Project ID … is used to collect financial transactions associated with State projects including capital projects and for federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… 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-125St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial statements … Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by fund group Notes to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsWatertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176