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City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Travel/Conference Claim Requirements – Travel and Conference Expense Management
… has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be … proper charge. The governing board may require that the voucher be certified or verified by the employee. The same … claim is spread among multiple vouchers. For example, a voucher is prepared for lodging expenses paid by credit card …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Lyndon – Purchasing (2013M-149)
… purchasing for the period January 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsHampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Hammond Central School District – Financial Management (2024M-70)
… – pdf] Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings School … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
East Brentwood Fire District Control Environment and Expenditures 2015M112
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… authorized transportation providers. Participation in Medicaid requires that providers agree to prepare and … to December 31, 2015, which accounted for $1.4 million in inappropriate Medicaid payments to the provider. Key Recommendation Review the $1.4 million in Medicaid payments to the provider and recover any …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerOpinion 2008-5
… of the consideration payable to the fire company (31 Ops St Comp No. 75-1235, at 159 [1975]). There is no statute … before receiving funds under the contract ( see e.g . 1987 Ops St Comp No. 87-28, at 46; 1975 Ops St Comp No. 75-75; 1960 Ops St Comp No. 60-799). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… purpose of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all … Bulletin 1684 WCB T Workers’ Compensation Board Only for use by the Workers’ Compensation Board P Comptroller's … Process and Document Preparation: Agencies are responsible for monitoring returned checks and/or for determining when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkCUNY Bulletin No. CU-418
… processing and provide agency instructions for the payment of Increments. Affected Employees Eligible employees in … Increments are authorized pursuant to the Memorandum of Agreement for 2007-2010 between the City University of New York (CUNY) and the Professional Staff Congress (PSC). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyState Agencies Bulletin No. 764
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesCUNY Bulletin No. CU-619
… not processed automatically. Affected Employees Employees in Bargaining Units CB, T8 and TC who meet the eligibility … yearly increments are to be paid in January and July for all eligible PSC represented employees. Effective Date(s) … review after the automatic payments have been processed. All reports will be sorted by agency code, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsUnified Court System Bulletin No. UCS-183
To notify the Unified Court System of the modified eligibility for Deduction Code 550 Boston Mutual Life
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-183-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-194
… of the Unified Court System. Affected Employees Employees in Bargaining Unit F8 who are members of the Suffolk County … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-194-new-deduction-code-551-security-mutual-life