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Glens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Homer Central School District - Criminal History Background Checks (2019M-76)
… of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees tested. Key … ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Bainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway Department. The theft was … New York State Comptroller Thomas P DiNapoli released the following statement regarding the arrest of Terry …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesVillage of Depew - Purchasing (2018M-158)
… Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158CUNY Bulletin No. CU-398
… code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … request must be made for each subsequent row that exists on the employee’s Job Data page. Any Maintenance Worker hired … be paid the new salary rates. Any Maintenance Worker hired on or after April 28, 2006 will be paid a suppressed salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… also affected by a newly established tax structure, the Pass Through Entity Tax (PTET). The PTET allows certain …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingComptroller DiNapoli Releases Municipal Audits
… court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 563
… the opportunity to express their generosity, philanthropic spirit and support for one or more SUNY campuses. Gifts will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… not supported by required electronic visit verification records. We examined paid personal care services with service … to select and fund their own EVV system for submitting EVV records to DOH. A major goal of the EVV program is to … organization (VO) to conduct pre-claim reviews (using EVV records as well as other information) to verify PC and HHC …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the end of the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) within …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a … use disorder treatment information among different health care providers is expected to continue. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programState Agencies Bulletin No. 174
… Users with update access to the Position Management panels may now change the Employee Type field on the Position … Agency Procedures: Changing Employee Type on Position Data Panels and Automatic Updating of Incumbents Job Data Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsState Agencies Bulletin No. 1128
… on the adjustment file transmitted to ERS. The report is run based on paycheck date and will display: Check Date; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions: are always … Operating and Appropriated transfers move monies originally deposited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers