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Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Compliance With State Arts Education Requirements (Follow-Up)
… material risk that students throughout the NYC public high school system might not have obtained a sufficient Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followCincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan … written policies and procedures outlining the actions to be taken when job creation and retention goals are not … and have initiated or indicated they planned to initiate corrective action. … Determine whether Washington …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGreenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did … in their possession could have been sold or traded in to help offset the cost of new equipment purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Potter – Town Clerk (2020M-113)
… the shortage. Key Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the missing …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board … Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with … of an online shopping membership totaling $420 and were unable to locate a ladder purchased for $585. Credit …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not … Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189City of Salamanca - Collections (2023M-131)
… – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during our audit period and … approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Objective Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and … response. … Determine whether CheektowagaSloan Union Free School District District claims were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Emerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for each program partner: Public Equities | Private …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Payroll Improvement Project Bulletin No. PIP-011
… the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the Optional … PayServ 9.2 changes are effective at Go Live, scheduled for March 15, 2021. Affected Employees PayServ users entering … or VDC plans, or entering or reviewing 403(b) deductions for employees are impacted. Affected Records All active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Agencies Bulletin No. 1664
… 1664.1 Purpose To inform agencies of updated procedures for processing union dues deductions in PayServ Affected … who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A … DUES PBA,NYSP 469 PBA, NYSP 07 DUES PBANYS 483 PBANYS Dues PEF 233 PEF Member UUP 477 UUP Lifeguard Members OSC will NOT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionState Agencies Bulletin No. 572
… Automated Correction Reports will be available beginning in Pay Period 8L/9C (Administration) and Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, … page by OSC staff. This new report will be run from data in the PayServ system after OSC has completed processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises almost 19 … that undermined its ability to ensure 480a Program forest lands continue to be protected and enhanced as an economic …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followPublic Welfare – 2021 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfare