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Town of Saugerties – Justice Court Operations (2015M-47)

… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Town of Virgil – Board Oversight (2015M-40)

… The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Compliance With Jonathan’s Law (Follow-Up)

… are required to do the following in response to any incident involving a patient receiving care and treatment: … person within 24 hours of the initial reporting of an incident; Upon request by a qualified person, promptly … Offices in six regions across the State to oversee over 1,100 certified programs. OPWDD also regulates, certifies, …

https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for … audited prior to payment. Key Findings While the District’s non-payroll disbursements were supported, for proper … performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

State Police Bulletin No. SP-230

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increase

Earnings – Enhanced Reporting

… Certain types of member earnings may or may not be pensionable and there may be …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

The Norman Howard School – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … unnecessary or unallowable, or were not correctly reported on the CFR. The disallowances for personal services consisted … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …

https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Statement on Impact of a Late State Budget

… Background: The first state payroll in the new fiscal year is on April 8 for state employees that work at … SUNY employees that are unaffected because their fiscal year starts July 1. The second state payroll is on April 14 for state employees at …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budget

Wyoming Central School District – Professional Services (2020M-152)

… Wyoming Central School District (District) officials used a competitive method to procure professional services and … Key Findings District officials did not always use a competitive method to procure professional services or … The District paid 11 professional service providers a total of $189,000 without using requests for proposals …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Whitesboro Central School District – Separation Payments (2020M-146)

… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … by their individual employment contracts and were based on a Board resolution adopted over 20 years before their … eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and update …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

School District Website Transparency (2021-MS-1)

… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Weedsport Central School District – Payroll (2021M-179)

… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179

Town of Wilson –Purchasing (2014M-077)

… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …

https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077

Town of Jefferson – Selected Financial Operations (2014M-332)

… the collection of water rents and disbursement of Town funds. …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)

To determine the extent of implementation of the two recommendations included in our initial audit report Temporary Holding Account Rebate Revenue 2019S27

https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-follow

Select Financial Management Practices at the Office of Transportation and Parking Operations

… University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are appropriate and reasonable. Our … in the revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for …

https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operations

Oversight of Drug Disposal

… primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department of Health’s (DOH) Bureau of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and … thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly disposed of. Key …

https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposal

Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual

… nonreimbursable costs such as working capital interest, food for staff, and parent agency costs $12,707 in personal …

https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manual