Search
User Access Controls Over Selected System Applications (Follow-Up)
… four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… Establish an internal audit function in compliance with Division of the Budget requirements. Implement methods …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… also found that the Authority has an agreement (Agreement) with the Department of Labor to fund an Investigator …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followState Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackMarch 2000: Handicapped Parking Education Program
… Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAccounts Payable Advisory No. 32
… Vendor ID and for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… bylaws. The bylaws establish the governing body with the following positions responsible for Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, … 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides … protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … through July 12, 2013. Background The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialSole Custody Reporting
… control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingSt. Lawrence County – Financial Condition (2013M-46)
… of $1.7 million at the end of 2011, leaving the County with no financial cushion for managing unforeseen events. The …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… and disbursements were not processed in accordance with the policy. The civil clerk performed virtually all …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andBroome County – Financial Condition (2013M-224)
… budgets that include financing recurring expenditures with recurring revenues, and not rely on one-time revenue …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Waverly Central School District – Financial Condition (2013M-148)
… appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Properly document the reasons …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 budget. Develop a long-term plan to reduce the need for general fund subsidies …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… fund balance has increased 72 percent to $3.6 million with reserves at almost $3 million or 82 percent of the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135