Search
Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… The Board also does not formally approve attendance at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and lodging …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… internal controls over selected financial activities and to identify opportunities for revenue enhancement, for … Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an … did not adopt policies governing the establishment, use and maintenance of reserve funds and could not demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … position and to make sound financial decisions. As a result, the Village is experiencing cash flow issues, and … in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Pulaski – Selected Village Operations (2013M-142)
… system improvement reserve to pay for work associated with the River Street retaining wall project. However, … or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Gardiner – Selected Financial Activities (2013M-67)
… The bookkeeper’s cash receipt and disbursement duties were not adequately segregated. Because the abstracts presented to … as written contracts or rate schedules. Town officials have not ensured that accounting records are accurate, … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Thurston – Financial Management (2013M-280)
… the Town’s financial management, budgeting practices and resultant financial condition for the period January 1, … The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The Town is governed … the Town Board, which is comprised of four elected members and an elected Town Supervisor. The Town’s main operating …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services … Kramer agreed to pay $418,000 in restitution as part of his plea agreement and is banned for life from providing … and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the special education …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest East River Child Development Center: Compliance With the Reimbursable Cost Manual (2016-S-3) Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualOpinion 91-34
… fall into the category of public work (see also, 1982 Opns St Comp No. 82-196, p 185; 1981 Opns St Comp No. 81-178, p 189; 1980 Opns St Comp No 80-287, p 86; 18 Opns St Comp, 1962, p 354; 12 …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… did not contain an NPI); $57.3 million in payments for pharmacy claims that did not contain an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingVillage of Suffern – Budget Review (B24-6-3)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Receiving Your Benefit and Filing Your Option Election – State University Police Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionApplying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Applying for Previous or Military Service …
https://www.osc.ny.gov/retirement/publications/1526/applying-previous-or-military-service-creditState Agencies Bulletin No. 289
… provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 calendar … and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency … Code, Social Security Number and Name. The pre-printed Federated Code, which appears at the top right of the form, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotOpinion 2004-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users of the village … amounts on the village or town tax roll. You ask whether a village may utilize the tax levy procedures set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Other Bulletin No. 42
To inform the State University Construction Fund of OSCs automatic processing of the April 2018 SCF CSEA 2 Salary Increase and provide instructions for paymen
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilOther Bulletin No. 25
… and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number … and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civil