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Westport Central School District – Internal Controls Over Payroll (2014M-013)
… 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… 1, 2015 through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Waverly – Financial Condition (2014M-137)
… January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… 1, 2013 through August 31, 2014. Background The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is overseen by a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsDunham Public Library – Claims Processing (2015M-15)
… 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of Whitesboro, Oneida … Dunham Public Library Claims Processing 2015M15 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Chili Public Library – Board Oversight (2015M-130)
… through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe … services to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is appointed by the Town Board. The Library’s budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Uniondale Public Library – Procurement (2015M-126)
… June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… to ensure purchases are made in the most economical way. Maintain complete, accurate and up-to-date inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Newfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181City of Middletown - Water System Cybersecurity (2019M-22)
… to document employee IT security duties, provide guidance for using portable devices or require monitoring of networked … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements … disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for … records and report. 1 New York State Village Law (Village Law) Section 5-524 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mState Agencies Bulletin No. 1069
… Purpose To notify agencies of the new voluntary auto/homeowner insurance program (Code 549) available to members of the Public Employees Federation (PEF). Affected … To notify agencies of the new voluntary autohomeowner …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 304
… the General Deduction table using the following criteria: All rows with an effective date less than 01/01/01 that are … general deduction will be purged. Using this method, all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeState Agencies Bulletin No. 673
… Purpose To notify agencies of the new Deduction Code 533 . Affected Employees Employees in Bargaining Unit 01 represented by New York State Correctional Officers & Police Benevolent … automatically process deduction transactions using the new Deduction Code 533. Note :The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-plan2023 - 2024 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also … decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contracts/2023-2024-procurement-stewardship-act-reportNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… and from approved Medicaid medical service providers. It is alleged that the defendants acted in concert with each … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the … the New York State Medicaid Program. The investigation is ongoing and anyone with information is urged to contact …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as … against the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension … You indicate that the town in which the fire district is located is currently served by the fire district and two …
https://www.osc.ny.gov/legal-opinions/opinion-89-47