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Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… report - pdf] Audit Objective Determine whether Batavia City School District (District) officials appropriately track … Determine whether Batavia City School District District officials appropriately track …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Spending – 2021 Financial Condition Report
… revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes … to revenue provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Walden Fire District – Disbursements (2014M-184)
… The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional … services were procured in a manner to ensure the prudent and economical use of public money in the best interests of …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only … collections. “There has been a general downward trend in sales tax collection growth over the last several years and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate and only … However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled charges date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsState Comptroller DiNapoli Releases State Audits and Examinations
… and technical security controls over the protection of cardholder data at the authority. They identified several … to improve Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. … and technical security controls over the protection of cardholder data at the authority …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueImproper Payments to a Physical Therapist (Follow-Up)
… Medicare is generally the primary payer for medical services provided to dual-eligible people. As the … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followCUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new bargaining unit and new titles. Affected Employees Employees represented by … the Memorandum of Agreement between the City University of New York and the International Alliance of Theatrical Stage … bulletin provides agencies with information regarding a new bargaining unit and new titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … balance declined by nearly 94 percent. ### For access to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… the period June 14, 2009 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 … of this analysis, we selected seven State University of New York at Binghamton (University) employees for audit with … totaling $548,262 because the University, as allowed by New York State record retention policies, had purged …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Mission Statement and Performance Measures
… and properly reporting on the results. The audit covers from April 2010 through August 2013. Background The New York … mission statement was in the 1998-2002 Strategic Business Plan which was adopted by the Authority Board in December … and performance measures annually since April 2010, as required by the Act. Key Recommendations Annually review the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for eight purchases totaling $140,737. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) … Project is group of activities that has a start and end date or covers a period of time eg grant period designed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyState Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. Affected Employees Employees … of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates Effective immediately. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeDiNapoli: State Tax Revenues Down $3 Billion
… rates may force more shutdowns and even greater economic damage. Washington must respond with more economic stimulus, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billion