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Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… were submitted and reimbursed. Claims were not submitted for 320 eligible services, totaling $11,862. Had these … requirements are met to submit Medicaid claims for reimbursement for eligible services provided. Review all unclaimed services identified in this report and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

State Comptroller DiNapoli Releases Municipal Audit

… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… payroll was properly segregated, authorized and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… them to all employees, review and update routinely or when significant changes in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Mount Markham Central School District – Financial Management (2020M-39)

… Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key Findings District officials … improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Town of East Hampton – Budget Review (B7-15-19)

… preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of Mooers - Highway Asset Accountability (2020M-35)

… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Easton – Sales Tax Allocation (2014M-355)

… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion …

https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355

Town of Niskayuna – Water Operations (2013M-328)

… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … 21,780 residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key … review the Towns internal controls over water operations for the period January 1 2012 through March 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248

Greater Amsterdam School District – Capital Project (2022M-50)

… for the ongoing project. However, we found: While the Business Administrator maintained financial reports that … payment. Key Recommendations The Board should: Ensure the Business Administrator provides periodic budget-to-actual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

South Orangetown Central School District – Network User Accounts (2022M-24)

… School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to sensitive … by all departments. Always review all network user accounts to determine if they are needed Disable 30 of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

State Agencies Bulletin No. 2300

… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically:  27 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

State Agencies Bulletin No. 2196

… split into biweekly payments until the employee’s annual salary reaches Job Rate. The combination of this temporary … payment is pensionable, subject to across-the-board increases, and must be included in the calculation of … employee’s salary in PayServ, as appropriate.  Automatic Retroactive Processing OSC will automatically calculate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-public

State Agencies Bulletin No. 2196.1

… split into biweekly payments until the employee’s annual salary reaches Job Rate. The combination of this temporary … payment is pensionable, subject to across-the-board increases, and must be included in the calculation of … employee’s salary in PayServ, as appropriate.  Automatic Retroactive Processing OSC will automatically calculate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-represented