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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… County. The District, which operates three schools with approximately 985 students, is governed by an elected … and disbursements. Key Recommendations Adopt budgets with realistic estimates for expenditures to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … needed. Two checks have no information other than check number in the electronic check register. WCB personnel stated …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Accounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … New York State Archives. Business Units must also comply with the requirements outlined in the Electronic Signatures … (ii) support legitimate payments, and (iii) comply with relevant records retention requirements. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsFund Financial Data – 2023 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash … sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… State tax receipts totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… adequate internal controls over its financial operations for the period January 1, 2012 through June 30, 2013. … Although the Department has established policies for disbursing restitution money retained in a victims’ trust … properly segregate duties, assign authority, and provide for periodic independent reconciliations and management …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for … balances are a cornerstone of good government, no matter how small the office. I thank Acting District Attorney Patrick Swanson and his …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesState Agencies Bulletin No. 2135
… Pay Cycle/PP Type Effective Date Check Date Administration 1 Lag 03/30/2023 04/26/2023 Institution 1 Lag 04/06/2023 05/04/2023 Eligibility Criteria Employees … 2023 Amount Hazard Duty CSEA Straight Time (HZ3) $0.75/hour $0.90/hour Hazard Duty CSEA Overtime (HZ4) $1.13/hour …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 through December … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees … or titles required to have a fingerprint search through the Division of Criminal Justice Services (DCJS), except for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXIX.6.D Reporting – XIX. Project Costing (PCIP)
… for FG Award DW905 – Billable Project Activity The new SFS Analytics DW905 supports the transition of agencies … their federal grant to use as their project across all funding sources. The report supports agency projects with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… referenced on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… that the Council approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Use of Federal Funding for Election Technology and Security
… plan activities and that County Boards are moving forward with the needed security measures. … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Key Recommendation CVS Health officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board … the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse … approximately $12.5 million in tax exemptions during 2014. The Agency also administers a Development Fund on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority … oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January … define in the Executive Director’s employment contract all compensation and benefits to be received. Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Civil Service (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), … for rebates (either in a timely manner, accurately, or at all) or remit all rebate revenue to Civil Service that it collected. As a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow