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Berkshire Fire District - District Operations (2020M-40)
… could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Opinion 2003-7
… Long Clove v Town of Woodbury , 303 AD2d 383, 755 NYS2d 666). In determining suitability, the planning board must …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Area #5 – Malware Protection – Information Technology Governance
… and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, … written to automatically propagate, or spread across, any new system they discover. Because malware can be embedded … of devices, a best practice is to force scans of any new devices connected to computers, such as USB flash drives …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… were not factored into the claim payment. Under the new APG system, the Department assigned providers new APG rate codes and deactivated the rate codes used under … providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsArea #6 – Patch Management – Information Technology Governance
… can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability problems. If …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementEldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… of the superintendent The district’s purchasing agent Any clerical or professional personnel directly …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … in 2012 for which no reimbursements from FEMA or the State Emergency Management Office (SEMO) were received. Town … did not ensure that timely and accurate accounting records were maintained. The accounting records were …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279CUNY Bulletin No. CU-199
… of 1995 (see Bulletin CU-4, dated October 2, 1997) and new processing of Additional Compensation Option ( ACO ) for … either before tax or after tax. See below for details on new arrears codes. Agency Actions On-Line Entry Because … percentage field must be populated manually by the agency. New Edit Message The new edit message ‘Percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-199-payserv-processing-changes-members-new-york-city-employeesCUNY Bulletin No. CU-474
… Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … of CUNY Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a row and … within the same record. It is necessary to obtain a new authorization card only if the employee wants to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… sought reimbursement for the gifts or loans. During the 16-month audit period, auditors also found the district paid … than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also revealed: Bank … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be … grants drawn by OSC are drawn on a daily basis using online federal financial management systems developed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… to the current date that the file is loaded in SFS. For online entry of AP and Purchasing transactions, the Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesClark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to … 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50CUNY Bulletin No. CU-175
… 1597 to Local 1087. OSC Actions OSC has established a new bargaining unit and created new dues and agency shop deduction codes as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-175-employees-skilled-trade-title-locksmith-will-now-beMexico Academy Central School District –Financial Management (2016M-219)
… The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, … on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive approximately $18 million in payments over the next five years compared to the $63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Chappaqua Central School District - Fixed Assets (2022M-186)
… Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that … that all disposed assets are removed from the District’s new asset list. Update the fixed asset policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186