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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… press-numbered receipts are issued, the bookkeeper does not sufficiently detail deposit slips to identify each …
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
… adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the … Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special education … of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-190
… of the 2007-2009 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) which … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/22/12 Earnings … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 3/14/13 Earnings …
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
… Affected Employees SUNY GSEU-represented employees in Bargaining Unit 28 who meet the eligibility criteria … Date 2006 Fall semester payments may be submitted in Pay Period 14, paychecks dated November 1, 2006 2007 Spring semester payments may be submitted in Pay Period 26, paychecks dated April 18, 2007 Eligibility …
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
… fund and either use it to pay related debt, if required to do so by statute, or return the moneys to the general fund. …
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
… dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for such … thresholds, necessary justifications, and required formal approvals and supporting documentation. The absence of such … for necessary justifications, dollar thresholds, formal approvals, and supporting documentation. Other Related …
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)
… District officials incorrectly reported the reserve funds’ cash balances as "unrestricted" rather than "restricted" in … 2013. However, District officials reported a restricted cash balance of $0 on its financial statements. Key … separately from other general fund moneys as restricted cash. …
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)
… Key Findings The District spent more than $50,000 on a contract with a certified public accountant (CPA) to provide … were approved without the necessary documentation to support the claim being audited. The District purchased … the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did not comply …
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 … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
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
… office at the town’s request, in partnership with law enforcement. The investigation and audit found that 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
… Purpose To determine if Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in the claims processing and … December 1, 2008 through March 31, 2013. Background The Medicaid program reimburses outpatient services through the … To determine if Medicaid overpaid Ambulatory Patient Groups APG claims …
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
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. Key Findings …
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 … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … unauthorized, inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… actions. I thank them for their continued collaboration in combatting public corruption.” Hand pleaded guilty to two … was the treasurer for the Morris Central School District in Otsego County. In pleading guilty, she admitted that she stole about $24,000 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 1864
… processing. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… company fundraisers that operated at a loss and provided free alcohol to participants. City officials did not maintain … the sale of alcoholic beverages, confer with the City’s legal counsel as to the City’s potential liability to third …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… direction, directs IT policy, and delivers centralized IT products and services that support the mission of the State. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the … Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of … expenses. Key Findings In general, the Department is appropriately allocating, billing, and collecting nearly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… in the State and had outliers in the areas of lodging and air fare. This employee's travel expenses totaled $139,424. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43