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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key … revenues and expenditures and identify future capital maintenance and acquisition needs and financing requirements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… journals, ledgers, subsidiary revenue or expenditure accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1011
… Re -issued Form W-2 Request for _____ (employees last name) in the subject line. Please provide the following … information with each request: The year requested Employee Name Last 4 digits of SSN Agency code Agencies will continue … Postal Service, to agencies on a weekly basis. Due to the high volume of requests, please expect a 10 – 15 day turn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… Purpose To inform agencies of changes made to the 2011-2012 CSEA Deficit Reduction Plan and to provide a … Entry adjustment codes. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division … To inform agencies of changes made to the 20112012 CSEA Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Background The State’s Medicaid program provides a wide range of health care services to individuals who are … with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was … needed. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followReal Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … that the AI is obsolete. The AI was last updated on October 2, 1990, and its procedures are no longer … real property and identifying unneeded real property holdings and disposing of them in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSUNY System Administration Office – Selected Employee Travel Expenses
… abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies … one State University of New York System Administration Office (System Administration) employee for audit whose … expenses ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 708
… Purpose To inform agencies of a new Control-D report (NPAY779) that … will list potentially eligible employees for the Merit Step payment and instructions to add or delete eligible employees. Affected … To inform agencies of a new ControlD report NPAY779 that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuDiNapoli: Fiscal Stress Remains Low Among Villages
… stress" and five villages and one city as "susceptible to fiscal stress." "Our indicators show fiscal stress is … For the fiscal year ending 2017, the city of Long Beach (Nassau Co.) and the village of Island Park (Nassau) … system enhancements which were developed with direct input from local government and school district officials. The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesMedicaid Audits Find More Than $500 Million in Waste
… P. DiNapoli’s audits identified a total of $513 million in improper Medicaid payments and untapped revenue … released today. Auditors identified another $361 million in questionable transactions that will require further review … have ready access to the MCOs’ financial and program data in order to perform its mandated financial oversight …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … a matter to be determined by the parties to the contract, we believe that, at a minimum, the contract should describe … method of providing compensation therefor. In this regard, we note that, as a general rule, a municipality may not pay …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… of construction, you do not state whether the bonds will mature before the ten year lease between the State and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Passenger Vehicle Fleet Management
… in a fleet vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … pursuant to Executive Order No. 4 to review and assess New York State government with the goal of saving taxpayer …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementControls Over Cash Advance Accounts
… result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized balance of … the duties related to maintaining this account. Review the Home Office advance account usage and reduce the authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts