Search
Opinion 2003-7
… capital improvements to park land. November 3, 2003 Christine K. Wienberg, Esq., Town Attorney Town of Woodbury …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Comptroller DiNapoli Releases Municipal & School Audits
… for the $895 in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Payroll Improvement Project Bulletin No. PIP-015
… to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after Go … upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the … job they have selected for conversion, the changes will apply to all jobs beginning with payments dated March 25, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling $122,007 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2015 through September 30, 2015. Background The Department of Health (Department) administers the State’s Medicaid … 192 million claims, resulting in payments to providers of about $28.4 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccountability and Surplussing of Vehicles (Follow-Up)
… ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for … services for more than 130,000 New Yorkers with developmental disabilities. It provides services directly and … 600 not-for-profit service-providing agencies. Regional Developmental Disabilities State Operations Offices …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followFire District Information
… as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive version . Additional … to Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a model code of …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTravel Advisory No. 18
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCollection and Use of Oil Spill Funds
… all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Investigation Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period … premium payment for each enrollee. In 2014, New York State’s Medicaid claim costs totaled more than $51 billion, … managed care accounted for just 8 percent of New York State Medicaid expenditures. By 2013, managed care’s share of …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District Transportation State Aid and ExtraClassroom Activity Funds 2017M182
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… of Audit The purpose of our audit was to determine whether Town officials used competitive methods when procuring goods … January 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization … Board of Directors, contracts with the Town to provide fire protection services to the Town’s western region. … West Fort Ann Volunteer Fire Company Internal Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overBarker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Arietta – Budgeting (2016M-308)
… Board overestimated appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308