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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of …
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 … revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, respectively. Key Findings The Company … activity is properly recorded and reported and that Com …
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
… Purpose To inform agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing … Please note that the fillable forms have been removed from the secure payroll officer part of the OSC website . …
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
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… CSEA Deficit Reduction Plan. Affected Employees Employees in the following bargaining units who meet the criteria below … with a rate less than $7.50. Seasonal employees paid on an hourly basis in the Department of Environmental Conservation (09XXX) or …
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)
… the implementation status of the five recommendations made in our initial audit report, Multiple Same-Day Procedures on … of service. The Department of Health (Department) phased in the APG methodology beginning with hospital outpatient … December 1, 2008. The APG methodology was then implemented in diagnostic and treatment centers and freestanding …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSUNY System Administration Office – Selected Employee Travel Expenses
… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 864
… child are entitled to receive EIC payments included in their paycheck. These employees are required to file a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentDiNapoli: Fiscal Stress Remains Low Among Villages
… 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all … each year, including the economic and demographic drivers of fiscal stress." DiNapoli's office evaluated 529 villages, … have a fiscal year ending on May 31. The most recent round of scoring also assessed the 17 cities in New York with …
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
… imposed on behalf of a town business improvement district are under custody and control of, and are directly expended … 28 NY2d 80, 320 NYS2d 29, reargument denied 29 NY2d 551, 324 NYS2d 1031). While the exact provisions of the contract … a matter to be determined by the parties to the contract, we believe that, at a minimum, the contract should describe …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-32
… A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … proper town expense to publish an advertisement in a local newspaper stating the name, phone number, address and office … clerk to place or cause to be placed an advertisement in a newspaper stating the clerk's name, office address, office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… in part, as follows: "No county, city, town, village or school district shall contract any indebtedness except for county, city, town, village or school district purposes, respectively. * * *" Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies … agencies are routinely required to travel for various work reasons such as conducting inspections, making site visits, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementControls Over Cash Advance Accounts
… account funds prior to transfer to the State Treasury. In addition, the same person signs checks, maintains the … As a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized … $57,000 of reimbursements for 282 travel advances in 2011-12 to approximately $9,000 of reimbursements for 65 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Operational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesState Agencies Bulletin No. 2175
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenance