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Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Protection of Child Performers
… 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll … company does not have valid information about a child’s trust account, it is required to deposit those funds with the … deposits to the Comptroller’s trust account should be limited, the number has increased over the years and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersMineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over … approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you … of all salary adjustments in a future annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of … homeless services by either operating shelters directly or contracting with third-party providers. OTDA’s role is to … Living Plan (ILP), administered by the Local District or a third-party provider. The assessment, an evaluation of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersFrequently Asked Questions – World Trade Center Presumption
… and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to take … for World Trade Center accidental disability benefits? As long as you meet all eligibility requirements, including … Is there a deadline for filing for a reclassification? As long as you file a Notice with us on or before September 11, …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsState Agencies Bulletin No. 1401
… Purpose To inform agencies of the revised timeline for the testing and conversion of the account codes in … be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll charges. Due to the … to accommodate the potential impact to agencies and allow for additional testing by OSC and agencies. SFS will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, … submit an adjustment using Retirement Online . Adjustments can be included in your regular report file. You can only … 3 and 4. If you are adjusting multiple earnings codes for the same month, a Transaction 4 row will be required for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedState Agencies Bulletin No. 2312
… Agency Actions: Agencies should review the attached list of Department Budget Table USA rows for position pools … that will not roll-over to the 2025-26 budget reference. List of Agency Pools not rolled to 2025-26 Budget Reference …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionVertus Charter School – Information Technology Asset Management (2025M-9)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9More About This Retirement Plan – Special 20- and 25-Year Plans
… retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and … adopted and you have elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to the cost of …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) adequately monitors … report to the Division include data, such as the number of incident(s) reported, date of the incident(s), bias … 1, 2010 through December 31, 2013. This audit does not address whether each police agency accurately reports hate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingMedicaid Program – Cost of Pharmacy Services Under Managed Care
… 31, 2019. About the Program The Department administers New York’s Medicaid program, which covers prescription and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
Ira Volunteer Fire Department Inc Controls Over Financial Activities 2014M266
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mGermantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Blasdell – Purchasing (2017M-195)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s … requirements for quotes and does not address professional services or quotes above $10,000 but below competitive …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Ithaca – Information Technology (2017M-52)
… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52