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Patient Safety Center Activities and Handling of Revenues

… was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … through a formal resolution process, which may culminate in stipulated settlement agreements (Orders) with violators, … to the PSC account for PSC-related activities. In some cases, Legal allows payment plans for penalties but does not …

https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues

Unified Court System Bulletin No. UCS-344

… to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions: OSC will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucs

State Comptroller DiNapoli Releases School Audits

… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… $211,917. Adopt: Written financial policies to establish a system of internal controls that ensure oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Springs Union Free School District - Payroll (2018M-222)

Springs Union Free School District Payroll 2018M222

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

McLean Fire Department - Financial Operations (2018M-40)

… of our recommendations. Appendix B includes our comment on an issue raised in the Department’s response letter. … …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Unified Court System Bulletin No. UCS-59

… To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected Employees Employees in bargaining … of prepaid legal benefit, and the earn codes being applied for benefit year 2002. Union BU Value Earn Code SEIU Local … is a taxable benefit that will be automatically applied for tax purposes only in the last paycheck of the 2002 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefit

City of Cohoes – Purchasing (2014M-192)

… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

Tuckahoe Common School District - Purchasing (2018M-228)

… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Town of Hancock – Transfer Station Operations (2016M-255)

… Purpose of Audit The purpose of our audit was to determine if transfer station operations were … Hancock residents subsidized transfer station operation. To make the transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider a fee …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted a code of ethics. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Bolton Central School District - Fund Balance Management (2018M-249)

Determine whether District officials effectively managed general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… procedures regarding the Treasurer’s duties. The Board does not review canceled checks because they are not returned …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. … was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure that the Treasurer … and file the District’s Annual Update Document within 60 days of the close of the fiscal year. … Berkshire Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Sullivan County – Tourism Promotion Services (2014M-61)

… adequate oversite of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August … $192.7 million. Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have … Strengthen oversight over the enforcement and reporting of occupancy tax and related exemptions. Include clear goals, …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61