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Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsOverpayments of Certain Medicare Crossover Claims
… the federal health insurance program available to people 65 or more years-old, as well as people under 65 with certain disabilities. Individuals …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, … 237,690 Claims and judgments 1,687,975 Bonds, notes, and loans payable 3,944,609 360,000 4,304,609 249,306 … 486,705 Claims and judgments 5,602,900 Bonds, notes, and loans payable 54,451,549 19,544,019 73,995,568 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Medicaid Program – Cost of Pharmacy Services Under Managed Care
… for the period January 1, 2016 through December 31, 2019, we estimated $605 million in unnecessary costs to the Medicaid program. The Department does not require MCOs to use the most cost-effective drugs to … is steered toward drugs with the lowest net cost when medically appropriate. … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread … determined that, of the 822 timed inspections during our scope period, 70 were late, exceeding the permitted time … they were functioning correctly, as required by Transit’s work manuals. In 1998, the U.S. Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsCUNY Bulletin No. CU-296
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorComplaint Processing
… has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, 1 and if CCRB is conducting … Furthermore, CCRB did not always follow its own complaint processing policies and procedures. For example, CCRB …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingPark Accessibility for People With Disabilities (Follow-Up)
… with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination … was not among the agency’s performance indicators in the Mayor’s Management Reports during the preceding 10 years. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to … 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersAccounts Payable Advisory No. 47
… requirements are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 … check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useHousing Preferences for Disabled Veterans (Follow-Up)
… included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November … Office of Children and Family Services: Housing Preference for Disabled Veterans (2010-S-42) … To determine the extent … included in our initial audit report Housing Preference for Disabled Veterans 2010S42 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followAkron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167CUNY Bulletin No. CU-367
… code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … request must be made for each of the rows that exist on the employee’s Job Data page. Revised Rate Chart A revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately … on City computers is business appropriate. … City of Auburn Hydroelectric Power Operations and Software Management …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Division of Housing and Community Renewal Bulletin No. DH-43
… the increase as follows: Annual Salary Current Amount New Amount Up to $28,000 $22.40 $22.70 $28,001 - $38,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followClyde-Savannah Central School District – Financial Condition (2015M-338)
… Findings The Board did not adopt realistic budgets based on historical or known trends, and the District generated … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial