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Lewis County – Purchase Cards (2024M-41)
… policy, 238 online purchases totaling $189,852 did not have supporting documentation uploaded into the financial … system that showed the department heads’ approval prior to the purchases being made. Although the County’s … quotes, as required by the County’s procurement policy. Do not allow the purchase card vendor to directly withdraw …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Accounts Payable Advisory No. 10
… “Separate Payment” Box Guidance: This advisory is intended to notify Business Units to check the “Separate Payment” box … will reject all vouchers with an “A” handling code that do not have the “Separate Payment” box checked. However, OSC will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Town … of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that do not exist unless they are performed by separate …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… Purpose To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for … To determine whether the Medicaid program made inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careTaxes and Your Pension
… from your pension. When using the tool, be sure to have your most recent tax return, pension pay stubs and other … Enter the amount from the IRS Tax Withholding Estimator . Do not complete Steps 3–4 if you accounted for that … when using the tool. OR (b): Enter applicable amounts in (i) , (ii) and (iii) if you: Have income from a job; Have more …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionWayne Central School District – Property Disposal (2021M-161)
… manner. Key Findings The Board and District officials have not established adequate written policies and procedures … disposal methods. As a result, District officials do not have assurance that they received the best value for … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Claim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether more … documents, the faster we can process your claim. If the email: Includes an attached claim form, complete the form and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… the former West Ghent Volunteer Fire Company treasurer, for embezzling fire company money to bankroll her personal business. Cesternino was sentenced … on the Fire Company’s credit card, including purchases for her personal sales business. This guilty plea is the …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyOversight of the Pesticide Reporting Law
… information received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, … is responsible for administering the Pesticide Reporting Law (PRL), which was enacted in June 1996. The PRL requires … submitted. The PRL amended the Environmental Conservation Law (ECL) and Public Health Law to provide for the compiling …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawCity of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … one new ambulance each year for three years but they have not yet developed a written capital plan for purchasing … and expected revenue models. However, City officials do not have historical ambulance services data to use to …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa … foreign fire insurance money and conducts fund-raising to supplement the money it receives in the Village budget. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that … through alcohol and drug prevention and treatment and to meet clients’ individual needs through specialized …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followSelected Financial Management and Administrative Practices
… period. Each Public Administrator maintains a suspense account to pay estate-related expenses not covered by the … of employees who are paid through the suspense account, as otherwise required by governing regulations and … The average monthly balance in the NCPA’s suspense account dropped from $241,214 in 2010, to $74,442 in 2013 ‒ a …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Purpose To determine the extent of implementation of the six … made in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followUnified Court System Bulletin No. UCS-84
… Purpose To notify Unified Court System agencies of the April 2005 Salary and Location Pay Increases. To explain OSC’s automatic processing and provide … is less than $120,000.00 are eligible for an increase up to the maximum salary cap of $120,000.00 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseOpinion 99-3
… providing comfort to, the family of the firefighter. May 26, 1999 Emil E. Krentz, Treasurer Wright's Corners Fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1445
To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsHomeless Outreach Services in the New York City Subway System (2018-S-59) MTA 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate oversight ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s59-MTAresponse.pdfThe Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfOpinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1