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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling … made by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
… of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… the District’s internal controls over the procurement of professional services for the period January 1, 2011 to July … not require the use of competitive methods when procuring professional services. We reviewed all five professional services providers who received at least $20,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, … of our audit was to determine whether District controls are adequate to ensure that financial activity is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… $6,100 and $9,500, respectively. Key Findings The Company by-laws did not clearly establish the responsibilities of the … The Company does not have a code of ethics as required by statute, and the Board is not certain of the Company’s … organization. Key Recommendations Revise the by-laws to include more guidance as to the roles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The … The purpose of our audit was to determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsExamination of Penalties and Interest Payments
… by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The … Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF processes the vast … penalized by the Workers Compensation Board WCB for late payment of medical a …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… Island, the Queens West Development, and the Word Trade Center. According to the Port Authority’s 2014 Annual Report, … segments: Port Commerce, Aviation, the World Trade Center, the Port Authority Trans-Hudson and Tunnels, Bridges … followed, including advising the affected municipalities, community organizations and government agencies of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Police Bulletin No. SP-133
… Purpose To inform the Division of State Police of OSC’s automatic processing of the movement of Command Pay and Premium Overtime to base … To inform the Division of State Police of OSCs automatic processing of the movement of Command Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeState Police Bulletin No. SP-155
… Purpose To notify agencies that employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees represented by NYS Troopers PBA may now contribute to NYSPIA Emergency … Assistance Fund. Affected Employees Employees represented by NYSPIA in Bargaining Unit 62, Employees represented by NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newOpinion 88-33
… the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district) … your letter concerning the authority of a sewer district to install, at the expense of the district or the town, … constructed, it was determined that it was impractical to install the laterals to serve two properties and that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-27
… disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred in performance of duty … to the New York State and Local Police and Fire Retirement System in appropriate circumstances ( Mashnouk , supra ). The …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Controls Over Cash Advance Accounts
To determine whether the Office of Children and Family Services OCFS has adequate controls over the cash advance accounts it oversees to ensure the money is p
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCUNY Bulletin No. CU-760
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increaseOperational Advisory No. 35
… to Financial Operations (GFO) Chapter VII, Section 3 - AP Adjustment Voucher Overview Chapter VII, Section 10.B - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesDiNapoli: Cyberattack Complaints in New York Rise 53%
… to 48 during the entirety of last year, according to a report released today by State Comptroller Thomas P. … for information sharing, cyber threat detection and incident response. In August, the Governor released the first … the state to access new federal funding. The federal Cyber Incident Reporting for Critical Infrastructure Act of 2022, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthOversight of Transportation Services and Expenses
… April 1, 2016 through March 19, 2021, the Department’s vehicle repair and maintenance expenses totaled approximately … detail the Department would need to adequately monitor vehicle repairs and maintenance costs. Also, the Department … totaling $101,700, within 2 miles of a State-owned fueling station. Of those, 2,862 transactions at commercial fueling …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expenses