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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third … County District Attorney Brooks Baker, uncovered that Hamilton misappropriated more than $8,000 in fire company … and manipulating company bank accounts and records. Hamilton was issued an appearance ticket and will be …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSaranac Central School District – Payroll (2015M-298)
Saranac Central School District Payroll 2015M298
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… made purchases outside the normal requisition and purchase order process, through the use of District Procurement Cards (p-cards), significantly increasing the risk of … purchases made using the District’s regular purchase order process. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Putnam County – Court and Trust Funds (2024-C&T-2)
… 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 period January 1, 2022, through … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts … to protect District data. Officials did not provide IT security awareness training to District IT users. Therefore, users may not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… 1, 2012 to July 1, 2018. About the Program Federal and State laws prohibit Medicaid payment of drugs for the … treatment is for that other use. To protect public safety, State laws are more restrictive and also prohibit Medicaid … or a level-3 sex offender). We reviewed the medical records of 13 of the 14 sex offenders to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 2007-4
… be reserved and carried over into an ensuing fiscal year only “for stated purposes pursuant to law”. Article 2 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 88-77
… of education who is also an employee of a not-for-profit corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases November Cash Report
… $1.9 billion higher than the Division of the Budget’s latest projections, thanks partly to increased income tax collections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … tax collections were $700.1 million higher than the latest projections (released Nov. 5) and $2.8 billion over …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportState Comptroller DiNapoli Releases School Audits
… and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on 16 of these … or performed an adequate inventory of the PPSI stored on mobile devices. Unless the district officials identify all …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2209
… processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … the 2023 – 2026 Agreement between the State of New York and the Public Employees Federation (PEF), provides for an … processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… 31, 2013, Medicaid paid approximately $46.5 billion in premiums to 92 MCO plans. Key Findings Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careIII.7 Data Quality – III. Statewide Financial System (SFS)
… in a rejected status. Voucher Guidance: Accounts Payable (AP) Vouchers Accounts Payable Vouchers in Pending, Pending … Self Service, Interagency Billing, Procurement Card etc. AP Vouchers referencing Purchase Orders (PO's) with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, … Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Oversight of Hazardous Materials and Waste
… to effectively safeguard campus communities against hazardous materials and waste. This audit covered the period … management and occupational safety and health. Hazardous materials are defined and regulated in the United … is significant variation in the adequacy of controls over hazardous materials. At most of the non-university center …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2015. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2015 Background Per IRS Publication 15-B, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefits