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Bolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… information technology (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece … received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… ensured that the College's Information Technology system was adequately secured and protected against … and data. The College has never tested its disaster recovery plan; therefore, information may not be adequately … with the College’s computer use policy. Test the disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Blasdell – Purchasing (2017M-195)
… policy contains inconsistent requirements for quotes and does not address professional services or quotes above … but below competitive bidding thresholds. The Board does not consistently audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedComptroller DiNapoli Releases Municipal Audits
… position, reaching $907,000 as of May 31, 2015. The board has not developed a multiyear financial or capital plan to … Justice Court (Rensselaer County) Aggregated purchases for heating oil and diesel fuel were not competitively bid as required. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 503
… the PayServ and Query Bulletin Boards prior to Pay Period 20. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedComptroller DiNapoli Releases Municipal Audits
… Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . … director’s accrual and use of leave time. City of Long Beach – Budget Review (Nassau County) The significant revenue … of Elizabethtown Lockport Housing Authority City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsContract Award and Performance
… Purpose To determine whether the New York State Energy Research and Development Authority … Our audit included contracts awarded or modified during the period April 1, 2011 through March 31, 2013. Background … NYSERDA, a public benefit corporation created in 1975 by the New York State Legislature, is governed by a 13-member …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceContract Participation of Minority- and Women-Owned Business Enterprises
… participation to the Department of Economic Development (DED), a division of the Empire State Development. DED is responsible for the certification of MWBEs. The … the goal established by the Law, as otherwise required per DED regulation. The Authority overstated its MWBE contract …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed United … reimburses United for all properly adjudicated claims. Davis Ethical Pharmacy (Davis Ethical) is an independently owned pharmacy located in … To determine if Davis Ethical Pharmacy inappropriately billed United …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDual Employment
… lives by creating opportunities and supporting people in ways that allow access to needed supports and services. As … its full-time employees to get approval before accepting a second job. Second jobs may not interfere with the … these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also employed at other State or New York City agencies are working their … the safety, permanency, and well-being of children, family, and communities. To achieve desired results, OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Criminal History Background Checks of Unlicensed Health Care Employees
… previously been submitted through CHRC. These fingerprint results are sent electronically to the Federal Bureau of … Services (DCJS), which in turn, send any criminal history results to the Department. If the person has been … Department of Health: Nursing Home Surveillance (2015-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employees