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Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Appropriations budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings District officials have … to be audited in a timely manner and ensure the claims are properly supported. Our examination revealed only minor … with District officials. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Key Finding Except for minor weaknesses, controls are adequate to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Pine Bush Central School District – Claims Audit Process (2017M-171)
… have established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate District purposes and are audited and approved before payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Piseco Common School District – Claims Auditing (2015M-230)
… established effective procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to payment. Key Recommendation There were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Village of Speculator – Claims Auditing (2017M-25)
… have established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate Village purposes and are audited and approved before payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Village of Belle Terre – Audit of Claims (2013M-87)
… a thorough and deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent efficiently. Our examination revealed only … discussed with Village officials. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 … on which rate your employer provides). Since you are contributing less of your own money to the Retirement … at the full rate. Tier 5 Members As a Tier 5 member, you are required to contribute 3 percent of your reportable …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… same fund or between funds. Revenue Transfers include, but are not limited to, the following types of transactions: … To facilitate accurate and timely reporting, deposits that are credited to account code 32601 - Temporary Undistributed Revenue, are expected to be reclassified not less than once a month to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersControls Over Cash Advance Accounts
… Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, … confidential, patient, and resident allowances). Advances are issued from agency appropriations and the cash is … that potentially improper or fraudulent transactions are detected. Key Recommendations Consolidate the petty cash …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… years ended March 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by … (Law) – but remain in operation – students who drop out are also eligible for a tuition refund. Students in such …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Fairview Fire District – Procurement and Claims Audit (2025M-75)
… and the District’s procurement policy and procedures are complied with in accordance with New York State (NYS) … maintaining supporting documentation. Ensure that claims are adequate and complete, itemized, do not include sales tax and are for appropriate District purposes. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the … is governed by a Board which comprises nine members who are appointed by the Town of Hamburg Board. The Agency … economic goals or other terms of the project agreements are not met. Agency officials did not have a system to track …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andVillage of Endicott – Budget Review (B4-15-11)
… the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The Village of Endicott, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Endicott, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… accounts. Ensure that duplicate press-numbered receipts are issued or other form of supporting documentation is … funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that all disbursements are supported by adequate documentation and are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mGenesee County – Court and Trust Funds (2024-C&T-7)
… disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7DiNapoli: Local Sales Tax Collections Up 3% in November
… of the overall increase. Still, monthly collections are subject to volatility, and local officials should take … year-over-year increases. Monthly sales tax collections are the cash distributions made to counties and sales … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNormal Retirement – Article 14 Benefits
… benefit, based on the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial escalation. If you retire with at … and 1 month of service credit, but less than 25 years, you are immediately eligible for partial escalation. If you …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the Budget (DOB). Internal plans made by agency management are also recorded. In the execution phase, the SFS processes … the separate PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. … Reports and data extracts of processed transactions are made available to agencies that require them. In the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day, and are less expensive than inpatient treatments because they are less involved and do not require a patient's continued …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-follow