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State Agencies Bulletin No. 1848
… valid chartfield string effective the beginning of the pay period for the following check dates (Administration – … valid chartfield string effective the beginning of the pay period for the following check dates (Administration – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings JCIDA officials did not … evaluate all projects prior to approval or monitor the performance of businesses that received financial benefits. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Eastport-South Manor Central School District – Building Safety (2020M-18)
… Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Patterson - Information Technology (2020M-37)
… IT consultant. Town officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses … of each party and addresses confidentiality and protection of personal, private and sensitive information (PPSI). Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37West Seneca Fire District #4 – Procurement (2020M-52)
… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… and payment system. The audit covered the period December 1, 2008 through March 31, 2012. Background The … and complexity of service were not factored into the claim payment. Under the new APG system, the Department … rate code. Later, the provider submitted a second claim for the same service to the same recipient on the same …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… The APG methodology was then implemented in diagnostic and treatment centers and freestanding ambulatory surgery centers … APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient scrutiny …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … discretionary spending complied with guidelines and expenses were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years … To determine whether the New York State Environmental Facilities Corporations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTime and Attendance Practices of Selected Employees
… records maintained by employees of LIRR’s Richmond Hill Shop when compared to their work production records for … recorded hours worked versus the hours paid for Richmond Hill Shop employees. Perform a similar review for an extended … recover overpayments as appropriate. Ensure that Richmond Hill Shop employees have enough work to fill their scheduled …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… billion, up $159 million compared to the same time last year. “As we head into a new year, local sales tax growth remains quite strong,” DiNapoli … over January of 2022. Every county experienced some year-over-year growth in January collections, with Delaware …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage … savings from the PEG will not be enough to offset these new costs. This suggests it will become even more difficult …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetLocal Government Interactive Data
… to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… and is the date by which a Business Unit must process its vouchers using that appropriation. State Operations … receipt of goods and services for any voucher, including vouchers using lapsing funds. (See Section 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter for more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District (District) officials adequately secured access to the network, student information and financial applications. … Findings Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andVI.4 Reappropriations Overview – VI. Budgets
… to specific transactions. Agencies should monitor the pending transactions for lapsing budgets utilizing SFS report NYAP1547, Pending Transactions for Lapsing Budgets, as detailed in Chapter XVII, Section 2.A - NYAP1547 Pending Transactions for Lapsing Budgets Report of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview