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Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … The Board has not adopted policies and procedures for remote access and breach notification. The District does not have a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 through … provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Portland – Water Operations (2017M-45)
… use. Ensure that water rents, penalties and other revenues cover the cost of operation and maintenance for each water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Mount Morris – Treasurer’s Office (2013M-65)
… February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four … monthly and annual financial reports. The Treasurer is responsible for the oversight of the Firm and the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022DiNapoli Releases Executive Budget Report
… through State Fiscal Year (SFY) 2028-29 and state spending is projected to rise at a rate that outpaces revenues. … Growth DOB projects All Funds spending in SFY 2025-26 to total $252 billion, an increase of $8.6 billion, or … for SFY 2024-25. State Operating Funds (SOF) spending is expected to grow by $10.5 billion, or 7.9%. General Fund …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without … agency. Agencies must also ensure that the ‘Complete’ box is checked on Direct Journal Payments submitted in SFS. … NY 12201-2119 Guide to Financial Operations REV. 06/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation … D.A. and the New York State Police. “Mr. Shaw shamelessly altered records to cover up his misappropriation of money meant to support the children of his community for his own benefit,” said DiNapoli. “I thank Tioga County …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsMandatory Membership – Membership and Enrollment
… to join NYSLRS. Beginning July 27, 1976, membership is mandatory for: Employees who work in full-time, permanent … the New York State’s minimum wage . The date of membership is the date of full-time, permanent appointment. Employees … with competitive classification. The date of membership is the date of permanent appointment. Jobs with …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… follows: $11.8 million was paid for managed care premiums on behalf of Medicaid recipients who should not have had … insurer; and $35,441 was paid for managed care premiums on behalf of incarcerated recipients whose managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Medicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2016 through March 31, 2017. Background The Department of Health (Department) administers the State’s Medicaid … 192 million claims, resulting in payments to providers of more than $29 billion. The claims are processed and paid …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Administration of Tenant Complaints (Follow-Up)
… and complaints regarding the nearly 1 million regulated apartments in the State. According to available records, for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-follow