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Disposal of Electronic Devices
… To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) … be encrypted. Agencies can dispose of electronic devices on their own; however, OGS' Surplus Unit provides this …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesVillage of Monticello – Board Oversight (2013M-226)
… audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … and four elected Trustees. The Village’s annual budget for the 2012-13 fiscal year was $11.9 million. Key Findings … million, as required, to ensure that moneys were not used for non-village purposes. The Board also did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Property Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in local property taxes on their primary … Department 5,661 questionable payments totaling $591,902 for follow-up evaluation and appropriate action. … where either the homeowner or property was not eligible for the STAR property tax exemption. This includes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … Medicaid payments, as follows: $12.2 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … Medicaid payments, as follows: $11.5 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Opinion 2000-9
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation … payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 682
… beginning in Pay Period 18L (Institution), paychecks dated 12/21/06 and Pay Period 19L (Administration), paychecks dated … Salary) for all affected rows on the employee’s Job Data history. Agencies must include a summary of how the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… registered as second-class matter, may be designated by a county as one of its official newspapers and may submit claims for compensation pursuant to … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… agencies with information about changes to the Direct Deposit Record and the steps needed to enact these changes, … Combine Direct Deposit page. The AC 3346 expires on March 1, 2021. Its only function is indicating which job has the … requesting their Form AC3346 before the deadline, March 1, 2021. New employees may appear on the query each day. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsOpinion 90-18
… to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. … provides, with certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven … furnishing the required security after advertisement for sealed bids in the manner provided by this section .... …
https://www.osc.ny.gov/legal-opinions/opinion-90-18LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of … The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072McGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248EDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other … individual use. Never allow other users to log into the account with your User ID and password. Creating users If you … other users, reset passwords, and lock or unlock the account. Basically, an authorizer is a user who has …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has … verification of transfers. Designate a computer to be used only for online banking transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295