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Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … of the Company are a seven-member elected Board of Directors: the President, Treasurer, Fire Chief, and four directors. During our audit period, the Company’s revenues …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper who performs bank reconciliations only at year-end. Board members … and reporting are developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in order to comply with IRS reporting requirements. This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1081
… Modify a Person Page in PayServ and added to the Payroll Master File (NHRP501). This process was explained in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceState Agencies Bulletin No. 1069
… Purpose To notify agencies of the new voluntary auto/homeowner insurance program (Code 549) available to members of the Public Employees Federation (PEF). Affected … Employees Employees in Bargaining Unit 05 Effective Date(s) Institution checks dated May 5, 2011 Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, and … and procedures for recording and addressing consumer complaints. Within the Department, the Office of Consumer …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … property for park purposes. Pursuant to Town Law § 202-b (2), the town board, on behalf of a park district, also may …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Affordable Home Ownership Development Program
… To determine whether Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing … To determine whether Affordable Home Ownership Development Program Program grant managers are awarding grant monies to …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSUNY Bulletin No. SU-237
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All SUNY … Guide to Financial Operations, Section XV.6.A . Effective Date(s) Institution paychecks dated July 07, 2016 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-247
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped … XV.6.A . Effective Date(s) Institution pay checks dated July 06, 2017. Administration pay checks dated July 12, 2017. … until the July 6, 2017 paycheck has been confirmed (June 28, 2017). Attached is a list of Position Pools that contain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endDriver Responsibility Assessment Program
To determine whether the Department of Motor Vehicles Department has accurately assessed and attempted to collect all Driver Responsibility Assessment Program
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programContract Award and Performance
… To determine whether the New York State Energy Research and Development Authority (NYSERDA) awarded procurement contracts according to prescribed policies and procedures. We also determined whether NYSERDA monitored … by the Governor. Its earliest efforts focused on research and development with the goal of reducing the State’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceSubway Wait Assessment
… partners. Performance measure results are often reviewed by the Board, which provides feedback, guidance, and … Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCompliance With Navigation Law
… safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The … 1, 2017 through October 31, 2019. About the Program With its vast network of waterways, including about 70,000 … 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawTown of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located … of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Corinth Central School District - Medicaid Reimbursements (2019M-129)
… reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Mayfield Central School District – Medicaid Reimbursements (2019M-149)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149