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Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… on clinical evaluations, and pays for their services using rates established by SED. The rates are based on the financial information that Wagner … for a portion of its payments to Wagner based on statutory rates. Reimbursable costs must be reasonable, necessary, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Executive Order 95 (Open Data) (Report 2020-S-36 ). About the Program State government entities possess large amounts … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… disclosure, shareholders have no way of knowing whether a company's political spending best serves the company's own … Company, The Travelers Companies Inc., United States Steel Corp., Waste Management Inc., Western Union Co. and Wynn … CSX Corporation The Kroger Co. PG&E Corporation Reynolds American Inc. R. R. Donnelley & Sons Company Safeway Inc. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followState Police Bulletin No. SP-197
… Laws of 2019 implements the 2018-2023 Agreement between New York State and NYSPIA, provides for retroactive General … code of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. Any subsequent rows on Job Data will be updated … will need to enter a row onto the Additional Pay page with new GRV amount with the effective date of the raise and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeTown of East Greenbush – Justice Court Operations (2016M-60)
… The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which … in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Chautauqua Utility District – Banking (2017M-121)
… of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately $3,900 in …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Schalmont Central School District – Financial Condition Management (2018M-15)
… the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is … and 2016-17 fiscal year. The general fund’s reported results of operations and fund balance figures were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Greece – Information Technology (2017M-145)
… such as monitoring computer use and reviewing installed software. Town officials also did not adopt a comprehensive … did not maintain a comprehensive list of all Town-owned software and software licenses. Key Recommendations Enforce the acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. … has not adopted policies and procedures governing the budget process or a fund balance policy establishing the …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare … are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards … principles are referenced in the topical sections of this chapter. References may be to GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesVillage of Nissequogue – Information Technology (2015M-31)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is … The Board has not adopted written IT policies and procedures. The Board has not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Huntington Union Free School District – Online Banking (2022M-178)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District … Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Town of Greene – Budget Practices (2016M-409)
… four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody … cards comply with Library policy. Establish and maintain a list of authorized credit card users. Library officials …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126