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Procurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller … help ensure a safe and efficient transportation system for the traveling public and protect the integrity and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followNursing Home Surveillance (Follow-Up)
… of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and … we identified in the initial audit, having implemented all four of the prior audit’s recommendations. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressACDS, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … these services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1079
… for non-graded employees whose positions are equated to salary grades should be calculated according to their equated grade. … non-graded employees whose positions are not equated to salary grades is determined by their salary rates. If the NS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1079-organization-new-york-state-managementconfidential-employeesHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… personal service costs that HLVS reported on its CFR that we tested were in compliance with SED’s requirements. However, we identified $10,040 in other than personal service costs … pertinent SED requirements that relate to the deficiencies we identified. To HLVS: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … wildlife habitat, help control and prevent water pollution from non-point sources, and manage erosion control and other … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… year, Hear 2 Learn provided Special Education Itinerant Teacher (SEIT) services to 105 children with learning …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-190
… Affected Employees SUNY GSEU-represented employees in Bargaining Unit 28 who may meet the eligibility criteria … Date(s) 2012 Fall Semester payments may be submitted in Pay Period 18, paychecks dated 12/19/12 2013 Spring semester payments may be submitted in Pay Period 26, paychecks dated 4/10/13 Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesSUNY Bulletin No. SU-130
… to the payments from the Downstate Location Fund. The payment amount is based on the campus's allocation and … Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. Agency Actions … using the following procedure: For the Fall 2006 semester payment: Earnings Code: LOS (Location Stipend), ( XLS, YLS or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesHolley Central School District – Financial Condition (2013M-342
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Selected Aspects of Discretionary Spending
… York. RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General … 147 acres comprising the former Welfare Island, located in New York City’s East River. RIOC assumed the role of the … $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… rendered. Accordingly, APG claims are reimbursed based on patient condition and complexity of service. The … centers on September 1, 2009. Key Findings Medicaid made $1,083,836 in actual and potential APG claim … services. Of this amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on …
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
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly … services while maximizing the return on investment for the taxpayers. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance