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Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… Ten assets, including three interactive displays, two laptops, two iPads, two Chromebooks and one 3D printer with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court … (Board), comprising a Supervisor and four Board Members, is the governing body responsible for overseeing the Court’s … collected and remitted moneys received. However, The Court is not reporting scofflaw traffic violation offenders to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Onteora Central School District – Information Technology (2015M-92)
… County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. The … computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsUnified Court System Bulletin No. UCS-263
… Purpose To explain OSC’s automatic processing of the Retroactive Adjustment to the April 2017 Judicial Longevity … who meet the eligibility criteria and received payment for the 2017 Judicial Longevity Bonus. New York State Court … that are calculated based on an employee’s additional salary factors such as overtime (OTD) will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentUnified Court System Bulletin No. UCS-245
… 2017 Unified Court System of the State of New York (UCS) Retroactive Judicial Longevity (JLO) Increase. Affected … the retroactive Judicial Longevity (Earnings Code JLO) increases. The adjustment will be paid using Earnings Code … that are calculated based on an employee’s additional salary factors such as overtime (OTD) will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… warning system identifies potential financial problems for local governments so they can take corrective action to … and accordingly.” DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … said Hugh Lawson, head of ESG and Impact Investing for Goldman Sachs Asset Management. The low emission index … profile within the index by up to 70 percent. Money for the index will come from the Fund’s existing index …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureCity of Olean – Budget Review (B18-1-1)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1NYS Common Retirement Fund Reports Second Quarter Results
… of the State Fiscal Year 2018-2019 was 3.47 percent for the three-month period ending September 30, 2018, with an … focused on recent volatility that tempers our expectations for future returns. Fortunately, the state pension fund is … billion in assets (as of March 31, 2018) held in trust for the retirement security of the more than one million …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsOversight of the Early Intervention Program’s State Fiscal Agent
… including timely processing of provider claims for Early Intervention services provided. The audit covered … of Health (Department) is the lead agency responsible for the Early Intervention Program (Program). The mission of … age whose healthy development is compromised and provide for appropriate intervention to improve child and family …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentOperational Advisory No. 10
… provide guidance on the new business processes implemented for pre-award spending for ongoing federal grants and the 3286-s form has been updated to include a tab for pre-award requests: Chapter IX.3.A -Establish & Maintain …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationAccess Controls Over Selected Critical Systems (Follow-Up)
… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followControls Over Revocable Consents (Follow-Up)
… (Office) . The permission is granted in exchange for compensation to the City . Revocable consents are granted for a term of ten years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, based on either a formula or …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followState Agencies Bulletin No. 1943
… Purpose The purpose of this bulletin is to provide agencies the process for reporting hours of … vaccination leave data to OSC by 10/22/2021. This leave is only permitted to be used for a maximum of 4 hours per injection, it is not appropriate to reflect this portion of COVID leave in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance … benefits (COB) is a process health insurance companies use for paying health care claims when an individual is covered …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefits