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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not attributable to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background … in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town officials took steps to correct their budget …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town … Town ambulance service and related personnel, as well as how and if the Board wishes to continue providing ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsComptroller DiNapoli Releases School District Audits
… that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… transactions requiring OSC approval, State agencies are required to submit the complete procurement record and all … where submission of unsuccessful bids may be required: If an IFB is used and a bid(s) has been rejected or disqualified, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The … of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their … 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 1508
… provide agency instructions for processing the April 2016 Longevity Payment for Long-Term Seasonal Employees … following criteria are eligible to receive the April 2016 Longevity Payment: Active on the appropriate payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1508-april-2016-public-employees-federation-pef-longevity-payment-long-termOpinion 92-38
… that it is a general rule that a legislative body of a public corporation may, subject to its own rules and …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 92-25
… vehicles during emergency calls, so long as the regulation does not have the effect of interfering with the duties of … while on emergency calls, so long as the regulation does not have the effect of interfering with the duties of …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 2002-13
… may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire department … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Agencies Bulletin No. 1726
… the Office of Parks, Recreation and Historic Preservation, in the following bargaining units who meet the eligibility … blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime … or as LAO by $.38 to determine the overtime adjustment amount. If an eligible seasonal employee is appointed to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1726-april-2019-longevity-payment-long-term-seasonal-employeesOversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … center-based providers for which we had usable fire drill logs and 5 of the 15 DOE school-based programs did not …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… Securities industry profits rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 … higher tax revenues," DiNapoli said. "The large increase in profitability over the past two years demonstrates that …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Agencies Bulletin No. 1640
… system will multiply the number of hours reported above by $.38 to determine the overtime adjustment amount. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 2103
… purpose of this bulletin is to provide agency instructions for processing the April 2022 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal … will be granted. Effective Dates Payments may be submitted for Institution Extra Lag paychecks dated 02/23/2023 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesWall Street Profits Up in 2016
… Securities industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent to … a significant amount of tax revenue for both the state and city budgets." Pretax profits for the broker/dealer …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016