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SUNY Bulletin No. SU-164
… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… payments for certain special items (such as implants, drugs, and blood) that are not covered by the standard fee … them by $5,196. Key Recommendations Recover the $5,196 from Bassett for the overpayments we identified in this …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … Mary’s costs to acquire them. Key Findings We reviewed one claim payment to St. Mary’s for special items and determined … $9,412 from St. Mary’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… payments for certain special items (such as implants, drugs, and blood) that are not covered by the standard fee … them by $29,193. Key Recommendations Recover the $29,193 from Englewood for the overpayments we identified in this …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… payments for certain special items (such as implants, drugs, and blood) that are not covered by the standard fee … them by $37,717. Key Recommendations Recover the $37,717 from Saratoga for the overpayments we identified in this …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … auditors can successfully contact Voucher Authorizers: Online agencies must ensure their Voucher Authorizers’ email … all changes in voucher contacts to voucherauditmailbox@osc.ny.gov . The email must include the name, email address, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… to the provisions of the agreement between Empire and AMC. Background The New York State Health Insurance … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district employees and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive online banking agreement with the depository. … Rombout Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … payments received. The Board did not perform or provide for an annual audit of the Justices’ records since July 2011. … the Clerk’s duties. Ensure that signed receipts are issued for all moneys collected and compare duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269College of Geneseo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… granting unrestricted access to the financial system and online banking to a third party and by not ensuring proper … were unaware of these deficiencies and continued to pay the firm even though the contract terms were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesIX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… hid their mother’s death to pocket nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli administers, from 2013 to …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the … totaled $16.8 million. Key Findings District staff did not always follow the competitive bidding guidelines as … purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel follow …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… 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 did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90