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Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding … LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Enforcement of Commission Orders and Other Agreements (Follow-Up)
… gas, steam, telecommunications, and water services for New York’s residential and business customers, while also … The Commission reviews and approves applications for potential mergers and acquisitions, rate cases, and other … (Orders), and any violation of an Order’s terms is grounds for the Commission to seek reparations, terminate the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… combating prescription drug diversion and abuse in New York State, in large part through its analysis and use of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and certain expenses claimed on Words ‘N Motion’s CFRs for the two fiscal years ended June 30, 2012. Background … the appropriate adjustments to Words ‘N Motion’s CFRs and reimbursement rates. Work with Words ‘N Motion officials to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… rates. Work with Rivendell officials to help ensure their compliance with Manual provisions. To Rivendell: Ensure that … of Interest Whitestone School for Child Development: Compliance With the Reimbursable Cost Manual (2014-S-38) Institutes of Applied Human Dynamics: Compliance With the Reimbursable Cost Manual (2014-S-39) … To …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Village of Spencer – Financial Condition (2013M-119)
… and reports, including monthly reconciliations of the book balance to the adjusted bank balance, and reporting …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the fiscal … which limits the Village’s ability to manage emergencies and other unanticipated occurrences. For example, in two of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Galen – Financial Management (2014M-341)
… or capital plan. The Board did not audit the books and records of the Supervisor. The Board does not adequately … financial plan and capital plan. Annually audit the records and reports of the Supervisor or engage the services …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Jefferson County – Court and Trust Funds (2022-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6State Agencies Bulletin No. 719
… salary and the ending of Security Enforcement Differential for affected employees. Affected Employees … ( UA8 ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible employees on 3/31/07 in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainArea #7 – Access Controls – Information Technology Governance
… such as a particular software program or database. For example, access controls can be implemented to limit who can view electronic files containing employee names and Social … user accounts and removing unneeded user permissions. For example, former employees’ accounts should be disabled on the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). … The Provider used a non-Medicaid-enrolled billing service company to submit its claims. The owner of the Provider and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives … same payee (including returns of original purchases made on State issued Procurement cards (PCards)). Reductions … Supplier but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Credit Card Supplier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview