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Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart … of resources, fund balance, revenues, and expenditures for each fund. The State’s financial statements will only be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and … Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients. The …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesState Agencies Bulletin No.1824
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … Deposits are returned from their financial institution for any reason, whose Direct Deposit is reversed due to an … a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsPayroll Improvement Project Bulletin No. PIP-003
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … 9.1 to version 9.2. PS Query will be updated as part of the upgrade. Existing PS Query Locked Queries will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Agencies Bulletin No. 1763.1
… in calendar year 2018 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State agencies perform certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal … Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … oversee Court operations, and collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… and Medicare. Medicare is the primary payer for medical services provided to these dual-eligible recipients. Medicaid … pay 85 percent of dual-eligibles’ copayment or coinsurance on Medicare Part C outpatient claims, except for ambulance … by CMS and enacted as New York State Social Services Law § 367-a, effective July 1, 2016. The number of Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled approximately $1.1 million. Key Findings The … budgets with realistic estimates of anticipated revenues for the Town’s operating funds and use the unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The … financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Thurston – Financial Management (2013M-280)
… budgeting practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. … Recommendations Establish a policy and develop procedures for preparing realistic budgets. The Board should do so by … budgeting practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Payroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … 9.1 to version 9.2. PS Query will be updated as part of the upgrade. Existing PS Query Locked Queries will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andTown of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305CUNY Bulletin No. CU-683
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health … the Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $1,000 for waiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-683-city-university-new-york-cuny-health-benefits-buy-out-1Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … on behalf of the Town. … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244