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Walton Fire Department – Financial Operations (2017M-242)
… is located in the Town of Walton in Delaware County and provides fire protection and other emergency services to the Walton Fire District … or cash balances. Bank accounts were not reconciled and reported to the membership. The audit and approval of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Johnsburg Central School District – Payroll (2014M-174)
… District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 340 students. … million. Key Findings The Board did not establish policies and procedures over payroll timekeeping. Employees did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Medina Central School District – Reserve Funds (2014M-155)
… purpose of our audit was to examine the District’s reserve funds and selected financial management practices for the … approximately $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
Cambridge Central School District Internal Controls Over ExtraClassroom Activity Funds 2014M63
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the … The Supervisor did not provide monthly financial reports to the other Board members. A property tax payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Locust Valley Central School District – Competitive Quotes (2016M-131)
… adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the … for obtaining and documenting verbal and written quotes prior to purchasing goods whose costs exceeded policy … purchasing policy, procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Southern Cayuga Central School District – Financial Management (2015M-224)
… August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, … Southern Cayuga Central School District Financial Management 2015M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… identification standards to ensure compliance with grant application and Single Audit requirements. All applicants for … grant activity across the following stages: Initial application and award issuance. Payment requests and federal … audit findings. For detailed procedures regarding the application process and the reporting of State expenditures, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberCost-Saving Ideas: Managing Workers' Compensation Costs
… Competition Review vendor and self-insured options and costs at regular intervals. If your experience rating and … is the best way to save on workers' compensation costs and to keep your employees safe. Many private sector … CostSaving Ideas Managing Workers Compensation Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… today announced that Duke Energy, one of the largest electric power holding companies in the United States, has … today announced that Duke Energy one of the largest electric power holding companies in the United States has …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… ensure these children receive their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for implementation of the … purchases vaccines from drug manufacturers at a discount and distributes the vaccines to state health departments and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesSUNY Bulletin No. SU-260
… Purpose To inform agencies of updated procedures for processing union … PayServ. Affected Employees SUNY employees who are seeking to initiate or terminate deductions for union dues Background … payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal … special education provider located in Suffolk County, New York. NIS provides preschool special education services … To determine whether the costs reported by The New Interdisciplinary School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the … June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of Trustees, which currently …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Pension Fund Adds $30 Million for Investments in New York Companies
… New York State Comptroller Thomas P. DiNapoli announced today. The commitment will be made through the pension fund’s … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. The Medicaid program … payment methodology, which is based on patient condition and complexity of service. The Department of Health … methodology beginning with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow