Search
Village of Elmira Heights – Claims Auditing (2024M-44)
… totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s procurement … a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the claims to help ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Middleburgh – Claims Audit Process (2023M-56)
… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Horseheads – Financial Management (2015M-211)
… for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Glenham Fire District – Cash Disbursements (2016M-380)
Glenham Fire District Cash Disbursements 2016M380
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Davenport Fire District – Financial Activities (2020M-147)
… report - pdf ] Audit Objective Determine whether Davenport Fire District (District) officials established adequate … of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … Determine whether Davenport Fire District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Galway Central School District - Fund Balance Management (2017M-267)
Galway Central School District Fund Balance Management 2017M267
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Oysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Bradford – Financial Management (2015M-239)
… that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations Implement … to adequately account for, safeguard and dispose of highway department capital assets and consumable inventories. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that … The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalState Agencies Bulletin No. 342
… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing … do not return any payroll checks to OSC for a partial refund if either of the following situations exist: The … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sPayroll Users Group Organizational Charter
… to improve payroll processes; and Providing members with an opportunity to network and exchange knowledge. Help … Article III. ORGANIZATIONAL STRUCTURE Section 1.Steering Committee: There shall be a Steering Committee comprised of … Committees: Operations Systems Training and Communication Bylaws, Charter, and Membership Members shall be drawn from …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service … expenditures for the town-outside-village (TOV) highway fund. As a result, the town-wide general and TOV …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit … fire protection by contract to a town fire protection district. A fire protection contract with a fire company may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as … New York State Vendor File information for the defaulted contractor to route future payments under the contract to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… with modifier code 59 that were not distinct and independent from other services provided on the same day. The … that a provider performed a procedure that was distinct or independent from another procedure that was performed on the … (5.3 percent) of the 245 claims we tested, a distinct or independent service was not provided despite the service’s …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59City of Lockport – Budget Review (B23-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … firefighters. Officials plan to fund these services with a “public safety service fee”, which includes projected …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual ( 2014-S-49 ) Hear 2 Learn PLLC: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualDiNapoli Releases February State Cash Report
… of $481 million or 0.7 percent from the same period last year, according to the state cash report issued today by … approximately $3.6 billion, or 2.8 percent higher, than last year for the same period. Significant increases include … decline of $481 million or 07 percent from the same period last year according to the state cash report issued today by …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-report