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Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report … while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCUNY Bulletin No. CU-445
… procedures for processing payments for CUNY faculty who have been awarded a summer research grant. Affected Employees … Foundation for research work performed. The payment is processed through the payroll system to facilitate … must be left blank. If the employee is Inactive and it is determined that the employee is due a new award or an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerState Agencies Bulletin No. 1016
… that compares the address file of organizations to the latest address reported to USPS by individuals. This service … this service receive information about the individual’s latest address as known to USPS. Additionally, if the results … is available in Control-D to enable agencies to obtain the latest information about employee addresses. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1016-maintaining-date-employee-addresses-payserv-systemMedicaid Program – Optimizing Medicaid Drug Rebates
… the period April 1, 2010 to December 31, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … monitors drug dispensing to Medicaid enrollees through claim information that is submitted to the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In addition, a report that reconciles revenues and expenditures from cash to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingCompliance With Executive Order 95 (Open Data) (Follow-Up)
… by December 2019. As of June 16, 2021, there were over 5,280 data items on Open Data. Open Data should provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was … Officials did not establish adequate controls over network and financial application user accounts to prevent …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1878
… amount paid will appear on the employee’s paycheck stub or direct deposit advice. In addition, if applicable, the Earnings … amount paid will appear on the employee’s paycheck stub or direct deposit advice. If the Earnings Code RGO is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Delaware County – Assigned Counsel (2016M-384)
… assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work with the DCBA to …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … penalty payments, as well as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and … in revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVillage of Endicott – Budget Review (B4-14-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Livonia – Justice Court (2015M-76)
… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76