Search
Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … approximately $35.1 million. Key Findings City officials have adopted budgets that were not structurally balanced. … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods … The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town … goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… “As we embark on a new year and legislative session, the State of the State message … housing crisis, fighting back on crime, and investing in high quality health care, education, and infrastructure, … and prudent debt practices should be restored. “We arrive in 2023 having persevered; still recovering, but well on our …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … Key Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Jericho Water District – Water Use Charges (2013M-395)
… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The … District policies and properly authorized by a designated official. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Cherry Valley Fire District - Board Oversight (2019M-141)
… Findings The Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… with a NFP. A written directive was issued on January 1st requesting the NFP to begin services on April 1st. The NFP began providing services on April 1st. The terms and conditions of the contract call for an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingState Police Bulletin No. SP-207.1
… Payroll Bulletin No. SP-207 . Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 1, 2020 and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0Operational Advisory No. 10
… real-time basis that is better aligned with the timing of payroll charges. The following section has been added to … (SLMS) to support agencies during the implementation of the FBIC Automation project. The training course, FBIC … information on how to understand and manage the results of the FBIC process including new queries to assist agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationNYS 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 estimated value of $213.2 billion, according to New … focused on recent volatility that tempers our expectations for future returns. Fortunately, the state pension fund is …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Oversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor … with contract deliverables, including timely processing of provider claims for Early Intervention services provided. … To determine whether the Department of Health provided effective oversight of State Fiscal Agent …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsSelected Wage Investigation Procedures (Follow-Up)
… Objective To determine the implementation status of the four recommendations included in our initial audit … Procedures ( 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to vigorously enforce … To determine the implementation status of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followState Agencies Bulletin No. 1943
… Purpose The purpose of this bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain the COVID-19 … immunization under the American Rescue Plan Act (ARPA) of 2021. Under ARPA, the paid leave will be reflected on an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaAccess Controls Over Selected Critical Systems (Follow-Up)
… implementation of the two recommendations included in our original audit report, Access Controls Over Selected … in our initial report. Of the two recommendations in our original audit, one was implemented and one was not … implementation of the two recommendations included in our original audit report Access Controls Over Selected Critical …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow