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Orchard Park Public Library – Audit of Claims (2016M-191)
… in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written … expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … procedures to ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly … to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… the Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 … members. For 2015, the Company’s revenues totaled $61,177 and expenses totaled $62,862. Key Findings The Board did not … officials did not approve any debit card transactions, and not all debit card transactions had supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mVillage of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight from the … controls such as reviewing bank reconciliations and comparing canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184King Center Charter School - Information Technology (2018M-61)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings … The Board has not adopted adequate IT security policies and School officials do not have formal procedures to address … backup, password security management, IT asset inventory and user access rights. We identified inappropriate or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College … in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. The College … Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a timely …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedOpinion 98-20
… TOWN LAW, §176(11): An otherwise qualified individual may be assigned to a fire police squad immediately upon becoming … a requirement is reasonably related to the functions to be performed and is in the best interest of the fire … immediately upon becoming a member of a fire company, may be assigned to the fire police squad. If so, you ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-98-20DiNapoli: Wall St. Profits on Pace to Beat 2016
… industry profits totaled $12.3 billion in the first half of 2017, one-third higher than the $9.3 billion earned in the … putting Wall St. on pace for a second consecutive year of higher profits, according to a report released today by … is traditionally measured by the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016Oversight of the Home Delivered Meals Program
… for the Aging (DFTA) effectively oversees the provision of home delivered meals. The audit covered the period from July … we reviewed documentation related to DFTA’s new Home Delivered Meals program contracts awarded in January … who have difficulty preparing meals may be eligible for home delivered meals. The federal Older Americans Act …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programState Agencies Bulletin No. 2001
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the following areas for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022State Agencies Bulletin No. 2164
… The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with … Dates: Paychecks issued on or prior to October 25, 2023, are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksOpinion 2005-3
… a union free school district may construct a facility that will be used primarily as a “commercial” parking garage for … a union free school district may construct a facility that will be used primarily as a commercial parking garage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2006-11
… member has an interest in town purchases from an auto parts store solely because the board member is an employee of … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and he … interest if the town makes purchases from an auto parts store that employs the board member as its manager. You …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… and auditing procedures for control of property and funds, etc. The courts have also recognized a protected … Note: A subcontractor includes any entity that receives funds from the vendor to perform work on a contract awarded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 2046
… PSNU who are included in Bargaining Unit 68 (Lifeguards) and meet the eligibility criteria are affected: 001269 - … be submitted beginning with the following effective date and check dates: Pay Cycle/Pay Period Type 2022 Payment … of Budget Bulletin D-1145 based on the employee’s title and location. Agency Actions For New Hourly Hires – For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalDiNapoli: 26 School Districts in Fiscal Stress
… Comptroller Thomas P. DiNapoli's Fiscal Stress Monitoring System. This is a decrease from 59 districts that were listed … and patterns of operating deficits, DiNapoli's monitoring system creates an overall fiscal stress score which drives … districts designated in fiscal stress under the scoring system. The scores are based on financial information …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… by IDA-sponsored projects narrowed between upstate and downstate regions in 2017, according to the most recent data … submitted by the state’s 109 active IDAs. Through 2017, downstate areas accounted for 51 percent of the nearly … 49 percent gained in upstate regions. The prior year, downstate outpaced the rest of the state with 57 percent of …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climb