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Comptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are reimbursed … $1,083,836 in actual and potential APG claim overpayments for unit-based procedures, including rehabilitation services. … Of this amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s discretionary … that support overall objectives. The audit identified a total of $4.3 million of Authority spending that was … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 1956
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2021. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Holley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit … officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Selected Aspects of Discretionary Spending
… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … documentation. The absence of such internal controls increases the risk that not all discretionary spending is …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the … The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of Education comprising seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mIntroduction to IT Governance – Information Technology Governance
… (IT) systems including, but not limited to, costs for computers and related hardware equipment, software, … and personnel training. They rely on IT systems for storing and processing important financial and … Management, including the governing board, is responsible for ensuring that the right IT internal controls are in place …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceState Agencies Bulletin No. 2161
… 15-T, Federal Income Tax Withholding Methods , for use in 2020 and after. Additionally, effective December 23, 2019, … income tax withholding. Instead, annual amounts based on the employee’s filing status, along with optional … from 2019 and prior: Have a Form W-4 that was filled out in tax year 2019 or prior and Have had continued service from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… P. DiNapoli. “For years, Ms. Peck violated the trust of her neighbors and stole thousands of dollars,” DiNapoli … grand larceny in the fourth degree (a class E felony) and is expected to be sentenced to five years’ probation and full … enforcement. The investigation and audit found that Peck, who collected funds for the town of Alexandria and the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable expenses. Key … to administering the Acts. However, we identified areas for improvement. For example, the Department could better ensure the accuracy …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… enrolled in Medicare, the federal health insurance program for people age 65 and older and people under 65 who have … plans) tailored to the specific needs of beneficiaries. For individuals enrolled in Medicaid and Medicare, providers bill Medicaid for the enrollee’s Part C cost-sharing liabilities …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followDivision of Housing and Community Renewal Bulletin No. DH-82
… or more years of continuous service** at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/15 Salary Schedule) as of 09/30/16; and Did not receive an … on 09/30/16 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Police Bulletin No. SP-132
… who elect one of these insurances will notice a change in the narrative description on their paystub or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/04/13 Payment Information and … Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay