Search
Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We identified weaknesses in collecting, recording and depositing the fees for code …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and salary earned when you were an active member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities … December 31, 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster … for the 2016-17 fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… reimbursed by the Ambulatory Patient Groups (APG) payment methodology. The audit covered the period from … program reimburses outpatient services using the APG payment methodology. The Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessPolice Property Room Inventory (2014-MS-4)
… We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Attica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Homer Central School District – Financial Condition (2013M-306)
… could include, but are not limited to, reducing District property taxes, funding one-time expenditures or establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over … Make sound financial decisions that are in the best interest of the District when hiring and entering into …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … of issuance," but the hard copy check cannot be located. This check was issued due to a payroll problem, but was … Two checks have no information other than check number in the electronic check register. WCB personnel stated they …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsThe Ex-spouse’s Payments – Divorce and Your Benefits
… the ex-spouse for taxable payments made during the prior calendar year. An ex-spouse cannot collect benefits until the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… paid.” DiNapoli’s office audits all New York state bills prior to payment, including personal income tax refunds. The … returns were filed by taxpayers who claimed refundable credits based on incorrect information such as fake or … Value of Refunds Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have exceeded the statutory 4 percent limit during the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Phelps in Ontario County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board … appropriations each year. For the fiscal year ended 2012, the District’s actual revenues and expenditures were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Accounts Payable Advisory No. 20
… of State Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to … readily available to OSC’s auditors to facilitate timely payment approval. The auditors’ requests for information may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law … food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of the state fiscal year on March 31, 2015. “The Fund …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionShelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … when developing budgets, which caused the District to have operating surpluses totaling approximately $1.2 … reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s budgets, which was nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Assessment and Collection of Selected Penalties
… Purpose To determine whether the Workers' Compensation Board (WCB) is properly billing, … penalties. Background The Workers' Compensation Law allows health care providers, which have provided services to WCB … does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties