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Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in … Department credit cards for his personal use and took cash from Department fund-raising events. Key Findings The bylaws …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … Cost Manual ( 2017-S-59 ) Kinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual ( 2018-S-21 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContract Advisory No. 3
… generate an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete … as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the Begin … the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB Date”) field on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and underestimated revenues by an average of $1.6 million annually for a three-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorValley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, … $34.1 million. Key Finding The District procured goods and services in accordance with its policy and the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171State Agencies Bulletin No. 1923
… Purpose The purpose of this bulletin is to notify agencies of an … State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees Employees in … the biweekly deduction for union dues (Deduction Code 483) from $38.96 to $50.65. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseVillage of Galway – Claims Processing (2014M-79)
… Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a Mayor and two Trustees. Reported expenditures for the fiscal year … totaled $61,068. Key Finding Village officials established and follow a good system of internal controls for the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79CUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an … dues increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE are … in Bargaining Unit TE with dues (Deduction Code 207) and increase the current amount as follows: Current Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCUNY Bulletin No. CU-684
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-684-new-york-state-nurses-association-dues-increaseII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article … Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s responsibility for prescribing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewCUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an … increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… increase for employees represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increase