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Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial … June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381State Agencies Bulletin No. 1949
… is superseded by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain Institutional Services Unit (BU04) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … officer or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. … the Commissioner of Taxation and Finance to publish in the State Register, on or before the last day of each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… to providers that failed to use modifier codes properly. The audit covered the period from January 1, 2012 to March … of Health (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for … to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on claims that indicate …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s … The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period January 1, 2012 through December … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… oversight of the fiscal duties of the Clerk-Treasurer. The former Clerk-Treasurer did not create or maintain cash … The former Clerk-Treasurer did not complete monthly bank reconciliations. The former Clerk-Treasurer paid claims … Law. Designate another individual to prepare monthly bank reconciliations. Audit all claims prior to payment. Take …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and … 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s … 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s … Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Unified Court System Bulletin No. UCS-304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of … Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District … The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mSelected Aspects of Discretionary Spending
… Research and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New … York’s most difficult energy and environmental problems in ways that improve the State’s economy. The Authority … for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls … 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Opinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected Employees … Effective Date Immediately Background There is a change in the way employees who are due garnishment refunds will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refunds