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North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… [read complete report - pdf] Audit Objective Determine whether the Board … did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… School District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Opinion 2003-5
… Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty … by memoranda in the bill jackets for chapter 49 of the Laws of 1997, which added section 363-d. The bill jacket …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mLisbon Central School District – Medicaid Reimbursements (2022M-180)
… received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $20,000 for … Medicaid reimbursement claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Islip Union Free School District – Financial Condition (2013M-213)
… and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 … Business actively monitors available unexpended surplus funds to ensure that the balance is maintained below the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213XV.16.B Sole Custody Reporting – XV. End of Year
… ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the State’s annual financial … complete and timely filing of required sole custody bank account information. For more information about sole custody …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… Determine whether District officials properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our … of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for officials to locate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … facilitated enrollment, contrary to the intent of a policy change that was initiated from the Governor's Medicaid … Auditors identified several matters that management should address to improve the authority's information security …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 … employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Bradford Central School District – Claims Auditor (2022M-157)
… Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 million. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor … discontinued unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period … administered by NYSDOL that provides temporary income to eligible workers who lose their jobs through no fault of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyBinghamton City School District – Financial Condition (2013M-242)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … are no recommendations for this report. … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242