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Accounts Payable Advisory No. 70

… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process check payments normally with the exception of two check …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-event

Oversight of Critical Foster Care Program Requirements (Follow-Up)

… occur as required for these children. At each of the ten sites we visited, we found foster home records lacked …

https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-follow

Summit Security Services, Inc. (Summit)

… to determine whether individuals who performed security guard and fire safety director services at three New York … contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided at the … provided by Bestworth are qualified to provide security guard services and respond, as appropriate. Recover funds, …

https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit

Inappropriate Payments Related to Procedure Modifiers (Follow-Up)

… administers the State’s Medicaid program, which provides a wide range of health care services to individuals who are … care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally performed …

https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-follow

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …

https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Message from the Comptroller – 2023 Financial Condition Report

… Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … $111.7 billion in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …

https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptroller

Rockland County – Budget Review (B22-6-9)

… 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … New York Office of the State Comptroller Rockland County Budget Review 2022 …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)

… with the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the … through innovative marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected … Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. Insist …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … of office, the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … $8,500 including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Greene County Industrial Development Agency – Management Practices (2013M-95)

… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls … Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management

Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)

… January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists … who are appointed by the County Legislature. The Board is responsible for the general management and control of … and new employees and the related compensation. There is no data or basis to demonstrate how GCIDA established its …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project

Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)

… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate … and ensure that appropriate supporting documentation is included. Collect, record and disburse all Company moneys, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

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