Search
Village of Hagaman – Claims Auditing (2022M-11)
Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims were properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report and the … if you need to correct previously reported data. Rev. 2/23 … Three different report types can be submitted through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Agencies Bulletin No. 138
… instructions for correcting invalid addresses Affected Employees All Employees Effective Date Immediately Address Panels Explained … Address used for Paychecks/Advices Path: Compensate Employees - Maintain Payroll Data U.S. - Use Payroll Date - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportTown of Orange – Budget Review (B20-2-14)
… 2020. The Town’s 2021 adopted budget complies with the tax cap limit. Key Recommendations Due to the continuous evolving …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Wappinger - Information Technology (2019M-220)
… whether Town officials ensured that the personal, private and sensitive information (PPSI) on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and officials did not monitor the computer use policy. Twenty …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220West Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52City of Yonkers – Budget Review (B20-6-4)
… of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4CUNY Bulletin No. CU-679
… Employees All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … Tax Arrears 604 TIAA After Tax Arrears GARNSH Garnishments Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate earnings code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesEast Irondequoit Central School District - Financial Management (2019M-28)
… managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. … source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. … years, District officials could have funded operations and reduced surplus fund balances which impact real property …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
The state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… claims because of deficiencies in the claims processing and payment system. The audit covered the period December 1, … Claims are reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the … all-inclusive reimbursement model. The patient's condition and complexity of service were not factored into the claim …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in the claims processing and payment system. The audit covered the period December 1, 2008 through March …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… identifying discretionary costs that are appropriate and dollar thresholds for each. In addition, the policies should … identified appropriate discretionary spending, permissible dollar thresholds, necessary justifications, and required … of such costs, the required written justification, the dollar thresholds where appropriate, and the formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Gorham – Procurement (2024M-7)
… in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and good business practices. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Selected Personal Service Contracts
… We found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne … State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mLocal Government Interactive Data
… … This interactive data visualization allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-data