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Uncollected Penalties
… Outstanding accounts routinely have no collection activity for two years or more and are often eventually deemed … to eliminate extended periods of inactivity and provide for more periodic and progressive attempts to secure payment. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSamaritan Village, Inc. – Chemical Dependency Services Program
… for other than personal services. Samaritan did not follow required purchasing guidelines designed to ensure a … and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key Recommendations … expenses are appropriate and allowable. Recover $661,793 from Samaritan Village as repayment for unreported revenues …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsUser Access Controls Over Selected System Applications
… access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent … January 1, 2015 through October 8, 2019. About the Program Upstate, the only academic medical center in Central New … access controls over select State University of New York Upstate Medical University Upstate system applications are …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … million was paid for inpatient claims that were billed at a higher level of care than what was actually provided; $1 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Human Resource Practices
… New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to select human resource functions. … its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce across four …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesHomeless Outreach Services in the New York City Subway System
… the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … monitoring controls over homeless outreach services in the New York City subway system and whether they have met their … through June 6, 2019. About the Program Within the MTA, New York City Transit operates the New York City subway …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). … Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor that has a classification … This policy, subject exceptions, is applicable regardless of whether the agency intends to pay the vendor with a check, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useSeminars for Local Officials
… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsCUNY Bulletin No. CU-359
… 2008. Affected Employees EOC employees in the following Job Codes: Job Code Description 019119 EOC Adjunct College … EOC Lecturer 019274 EOC Accounting Assistant 019271 EOC Accountant, EOC Accountant 1 and EOC Accountant 1A 019275 EOC … Program Code will be CBP Bargaining Unit - CC for DC37 Local 384 employees in the following job codes: 019274 EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsWatertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mLancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Indian River Central School District – Financial Condition Management (2022M-92)
… Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s … Determine whether the Indian River Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mDownsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134East Moriches Union Free School District – Financial Condition Management (2022M-1)
… District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … the East Moriches Union Free School Districts Districts Board of Education Board and Superintendent effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementKortright Rural Fire District – Financial Activities (2022M-51)
… competition for heating oil; had officials worked with the New York State Office of General Services (OGS) to use a State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and