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County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period … a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services … must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of … Invoice Number Field: 5184741212975071512. Summary bills: 10-Digit Bill Number followed by the ending service date in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesThe Ex-spouse’s Payments – Divorce and Your Benefits
… avoid delays in payments to the ex-spouse. If the member is already receiving a pension benefit at the time the final … Code, equitable distribution payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for … to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about … within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension is … including who has the ability to perform transfers and what accounts can be accessed through online banking … Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168State Comptroller DiNapoli Releases School District Audits
… $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through December 31, 2013. Background The Town of Champion is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Laurens – Budgeting Practices (2013M-204)
… 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, including … resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… district that received federal funds. She was sentenced Thursday to two years of probation and ordered to serve 50 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls … over the financial condition of the water district fund and Justice Court operations for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to … $3,317, were for credit card charges where the credit card company electronically debited the payments directly from the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, … order page will be created when a change has been made on the Garn Spec panels to the Weekly Deduction Amount, … The NBEN745 will list any employee that has a new Creditor Garnishment order placed against his/her wages (ex: State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… and the Essential Plan, both of which provide health care services to individuals who are economically … of overlapping coverage. The Essential Plan should be the primary payer and Medicaid, as secondary payer, should pay … Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-plan