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East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District … findings in our report. Appendix C includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118State Comptroller DiNapoli Statement on MTA 2023 Budget
… tough questions until its February budget update. It also shows the uncertainties that cloud larger budget gaps in the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five … Medicaid managed care payments and strengthen efforts to oversee and monitor Medicaid managed care enrollments. Key … given 30 days after the issuance of the follow-up report to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… on April 16, 2014, determined that NYC Department of Finance’s (Finance) Court Assets Department could not accurately account … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Agencies Bulletin No. 314
… Budget Policy Reporting Manual, Revised Item B-300, issued on March 22, 2002, maintenance rates have been increased. Attached are the rules for determining … to identify employees in each agency who currently have maintenance deductions. These listings have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income … income and family size. Eligible employees have the option of receiving advance payments of earned income credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… The Town of Hoosick, which includes the Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of … adequately document collections using the cash register, where applicable, and receipts in all other instances. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Bethpage Union Free School District – Leave Accruals (2015M-100)
… employment contracts and collective bargaining agreements for the period July 1, 2013 through November 30, 2014. … with more than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditTown of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought … office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks to herself … $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to documentation from the Business Unit to support information that is entered into the Statewide … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records