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Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 1784
… the earn code CFR .This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure and Exam Fee … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… covered the period April 1, 2014 through August 20, 2019. About the Program The Department administers the Acts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityIX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … cash management practices and reduce such liabilities. In those instances, CMIA contacts for the affected lead state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Ellicott – Justice Court (2015M-111)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2011 … Town is governed by an elected five-member Town Board. The Court reported collecting approximately $953,000 in fines, … The Justices did not segregate the duties of the full-time Court clerk, who controlled all phases of the Court’s cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Java – Water Accountability (2013M-338)
… The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash … and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that … the level of unexpended surplus funds to be maintained in its operating funds. Develop a formal plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Accounts Payable Advisory No. 70
… 5.M – Selecting the Appropriate Handling Code Guidance : New York State entered into a contract with Key Bank to print … XII.5.M – Selecting the Appropriate Handling Code . If New York State closes its check printing facilities, OSC will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … does not have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's executive …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… (Managers) must ensure that all services are provided in accordance with service provider agreements and that … and Tioga) were not monitoring service provider agreements in accordance with managements’ monitoring expectations. The … that, generally, the Departments paid each contractor in accordance with contract terms and each contractor …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Length of Service Award Programs (2014-MS-1)
… GML establishes the activities that can be included in the point system and specifies the maximum number of … we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner that was inconsistent with GML. As a result, 14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through December 31, 2012. … can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Accuracy of Reported Cost Savings
… local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials … to identify and correct inconsistencies and inaccuracies in methodologies. Routinely take steps to identify changes in …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and … which could delay payment crediting. … Selecting the Correct Address Sequence …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85